Retirement Plan Knowledge Center for U.S. Business Owners

If your business is profitable, your 401(k) already feels maxed out, and your tax bill still looks too high, a cash balance 401(k) combination may be worth a serious look. In most cases, that means a cash balance defined benefit plan paired with a 401(k) and often profit sharing, so the…

Learn how a cash balance defined benefit plan can help eligible business owners contribute beyond standard 401(k) limits while building retirement benefits under actuarial funding rules.

Before a retirement plan is designed around owner tax savings, the employee side has to work too. That is where many business owners and advisors run into problems. Eligibility rules, entry dates, workforce demographics, and annual testing can all affect whether a plan…

If you own a successful business and your income has grown beyond what a basic retirement-plan conversation can solve, this page is for you. It walks through common high-income owner situations, explains where simpler plans may start to feel limiting, and shows when a more tailored strategy…

Large tax deductions can be valuable, but they only work well when the plan is monitored as carefully as it is designed. A cash balance or defined benefit plan can create substantial tax deductions, sometimes well…

Retiree healthcare costs can put real pressure on employers and business owners, especially when traditional plan design…

At a certain point, a plain 401(k) stops…

If you still hear that defined benefit plans are “too rigid,” you’re usually hearing an old story. That reputation came from legacy pension designs that were often harder to explain, harder to customize, and harder for business owners to fit into real-world planning….

What CPAs, advisors, and business owners need to know before pushing defined benefit plan deductions higher. 2026 Annual Limit $290,000 The IRS increased the annual defined benefit dollar limit under section 415(b)(1)(A) from $280,000 to $290,000 for 2026, and that figure is part of…

If you work with business owners, you already know the pattern. A client is doing well. Income is strong. The 401(k), SEP, or SIMPLE is “maxed out.”…