Individual and Small Business

RETIREMENT SERVICES

Whether you're a solo owner-operator or you employ a growing team, we'll help you choose and set up the right retirement plan--maximizing tax advantages, keeping admin simple, and aligning with your cash flow.

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Who we are good for

Designed for the way small businesses actually operate.

Sole proprietors
Ideal for businesses with one owner and no employees. We help maximize deductions and simplify retirement funding through plans tailored to solo operations.
Growing teams
Auto-enrollment, Roth features, and payroll sync help attract talent and keep participation high--without adding back-office friction.
Nonprofits
We implement 401(k)/403(b)-style plans tailored to nonprofit budgets, compliance requirements, and funding constraints.
Business owners of any size
From small teams to multi-location organizations, we build scalable retirement strategies that grow with the business and integrate cleanly with payroll and benefits.

Plan options at a glance

Here are the most common solutions we implement for small businesses. We'll size the plan to your goals, headcount, and budget.

SOLO 401k
ROTH IRA CONVERSION
HSA - HEALTH SAVINGS ACCOUNT
SEP IRA
DEFINED BENEFIT PLAN
INVESTMENT ONLY ACCOUNT
TAX LOSS HARVESTING
FAMILY PAYROLL

Our process

Clear steps from discovery to ongoing support.

Step 1
Discovery
We learn about your entity type, payroll, and savings targets. Bring last year's numbers—we'll do the rest.
Step 2
Plan design
We model contribution ranges and tax impact, then recommend a plan lineup and provider.
Step 3
Implementation
We coordinate onboarding with custodians, TPAs, and payroll. For 401(k), we set up through our partner Guideline.
Step 4
Ongoing support
We help with annual deadlines, employee education, and plan reviews as your business grows.

Which plan fits your business?

Every option has tradeoffs. Here's a quick comparison to start the conversation.

Plan / Strategy Who it's for Employee deferrals Employer contribution Complexity
Business 401(k) Businesses of almost any size that want a flexible, mainstream retirement plan. Yes (pre-tax & Roth, subject to annual limits). Employer match and/or profit sharing optional. Moderate — annual testing and filings may apply.
Solo 401(k) Owner-only businesses (and spouse on payroll) with no common-law employees. Yes (pre-tax & Roth, within annual limits). Profit sharing contribution from the business is optional. Moderate — simpler than a full 401(k), but still paperwork.
Traditional & Roth IRAs Individuals saving outside an employer plan or adding to it. Yes, but with lower individual annual limits. No employer contribution; this is an individual account. Low — usually opened directly with a custodian.
Self-Directed IRA Investors wanting access to alternatives (real estate, notes, etc.). Yes, similar IRA contribution limits, subject to rules. No employer contribution; individual only. Higher — strict prohibited transaction rules, needs careful oversight.
SEP IRA Owner-only or small businesses that want employer-only contributions. No employee deferrals. Employer contributions only, uniform percentage for eligible employees. Low — easy to set up and administer.
Profit Sharing / Employer Match Businesses using a 401(k) or similar plan that want to reward staff. Yes, via the underlying 401(k) or other plan. Employer contributions based on formula or profit targets. Moderate — design options and compliance testing may apply.
Roth IRA Conversions Tax-conscious savers willing to pay tax now for potential tax-free growth later. Not a new contribution; converts existing pre-tax accounts to Roth. No employer contribution; this is a tax-planning move. Moderate — requires careful multi-year tax planning.
Health Savings Accounts (HSA) Businesses or individuals on a qualifying high-deductible health plan. Yes, employee pre-tax contributions (up to annual limits). Optional employer funding; can be structured as a benefit. Low to moderate — plan setup plus coordination with benefits and custodian.
Defined Benefit Plan High-income owner-operators seeking very large, steady contributions. No elective deferrals; benefit is formula-based. Required employer contributions determined by actuary. Higher — actuarial work, strict funding rules, and annual filings.
Kids on Payroll (Family Employment) Family businesses with children legitimately working in the business. Kids can contribute to IRAs or 401(k) based on earned income. Employer contributions possible if they're eligible under the plan. Moderate — must document real work, reasonable pay, and plan eligibility.
Investment-Only Accounts Businesses or individuals who want non-retirement investment buckets. No retirement deferrals; this is after-tax investing. No employer contribution unless structured as a bonus/comp plan. Low to moderate — mainly investment and tax-planning coordination.

*Exact limits, eligibility rules, and Roth availability depend on current tax law and provider features. We'll walk through your specific numbers before recommending any plan lineup.

Important disclaimer
We provide tax and accounting guidance around retirement plan design, but we are not certified financial planners or investment advisors. Investment products, specific portfolios, and securities recommendations are implemented through an independent financial professional. We coordinate with that professional so your tax, payroll, and retirement strategy work together.
2025 U.S. Retirement Plan Contribution Limits

2025 U.S. Retirement Plan Contribution Limits

For informational and educational purposes only. Not tax, legal, or financial advice. Always confirm limits and rules with the IRS and a qualified professional before acting.
Section 1

Workplace Plans (401(k), 403(b), SIMPLE 401(k), Starter 401(k)/403(b))

1A. Standard 401(k) & 403(b) Plans (Including Roth)

Item 2025 Amount
Employee elective deferral limit (under 50) $23,500
Age 50+ catch-up contribution $7,500 Age 50+
Age 60--63 "super" catch-up (if plan adopts SECURE 2.0 feature) $11,250 total catch-up instead of $7,500 Age 60--63
Combined employee + employer contributions (excl. catch-ups, "415(c) limit") $70,000
Maximum annual benefit for defined benefit pension (life annuity at retirement) $280,000
Notes:
  • The $23,500 elective deferral limit is shared across all 401(k) and 403(b) plans you participate in for the year.
  • The $70,000 limit is the total of employee + employer contributions to a defined contribution plan, excluding age-based catch-ups.
  • The age 60--63 "super catch-up" is optional; the employer must adopt this feature in the plan document.

1B. SIMPLE 401(k)

Item 2025 Amount
Employee elective deferral limit (under 50) $16,500
Age 50+ SIMPLE catch-up contribution $3,500 Age 50+
Age 60--63 SIMPLE "super" catch-up $5,250 catch-up (replaces the $3,500 standard catch-up in those years) Age 60--63
Enhanced limit for qualifying small employers (≈10% higher) Up to $17,600 elective deferral if the plan adopts enhanced SIMPLE rules
Notes:
  • SIMPLE 401(k) plans follow the SIMPLE rules but are structured as 401(k) plans.
  • Some small employers can adopt "enhanced SIMPLE" provisions that increase the deferral limit by about 10%.

1C. Starter 401(k) / Starter 403(b)

Item 2025 Amount
Employee elective deferral limit (under 50) $6,000
Age 50+ catch-up contribution $1,000 (total $7,000) Age 50+
Employer contributions Not allowed (deferral-only plan)
Notes:
  • Starter 401(k)/403(b) plans are intended for employers that do not yet offer a retirement plan.
  • They have simpler rules but much lower contribution limits than a full 401(k) or 403(b).
Section 2

Individual IRAs (Traditional & Roth)

2A. Traditional IRA & Roth IRA (Combined Limit)

Item 2025 Amount
Total IRA contribution limit (under 50, combined across Traditional + Roth) $7,000
Age 50+ catch-up contribution (combined) $1,000 (total $8,000) Age 50+
Roth IRA full-contribution income range (single) Full contribution if MAGI < $150,000; phased out to $165,000
Roth IRA full-contribution income range (married filing jointly) Full contribution if MAGI < $236,000; phased out to $246,000
Notes:
  • The $7,000 / $8,000 limit is combined across all Traditional and Roth IRAs; you do not get a separate limit for each.
  • Traditional IRA deductibility depends on income and whether you (or your spouse) are covered by a workplace plan.
  • Roth IRA eligibility phases out as income rises; above the phase-out range, you cannot contribute directly.
Section 3

Self-Employed & Small-Business Plans

3A. SEP IRA

Item 2025 Amount
Maximum employer contribution Lesser of 25% of compensation or $70,000
Employee elective deferrals Not allowed (employer-funded only)
Minimum compensation to participate $750
Notes:
  • Common choice for self-employed individuals and small businesses.
  • For a sole proprietor, the effective rate is about 20% of net self-employment earnings (after certain IRS adjustments), even though the statutory limit is 25% of "compensation."

3B. Solo 401(k) (Individual 401(k))

Item 2025 Amount
Employee elective deferral (same as regular 401(k)) $23,500 (shared with any other 401(k)/403(b) plans)
Age 50+ catch-up (standard) $7,500 (possible $11,250 total for ages 60--63 if plan allows super catch-up) Age 50+ / 60--63
Employer contribution (profit-sharing) Up to about 20--25% of net self-employment earnings, subject to overall limits
Total employee + employer contributions (excl. catch-ups) $70,000
Notes:
  • The $23,500 employee deferral limit is shared across all 401(k) and 403(b) plans (W-2 and self-employed).
  • The $70,000 overall defined contribution limit is per person per year; catch-up contributions are on top.

3C. SIMPLE IRA

Item 2025 Amount
Employee elective deferral limit (under 50) $16,500
Age 50+ catch-up contribution $3,500 (total $20,000) Age 50+
Age 60--63 "super" catch-up $5,250 catch-up limit (replaces $3,500 in those years) Age 60--63
Enhanced limit for certain qualifying small employers Up to $17,600 elective deferral in some enhanced SIMPLE plans
Notes:
  • Employers must either match employee contributions (typically up to 3% of compensation) or make a 2% nonelective contribution for all eligible employees.
  • SIMPLE IRAs are technically IRAs but function operationally as small-employer plans.
Section 4

Governmental & Certain Nonprofit Plans -- 457(b)

4A. Governmental & Some Tax-Exempt 457(b) Plans

Item 2025 Amount
Employee elective deferral limit (under 50) $23,500
Age 50+ catch-up contribution $7,500 (total $31,000) Age 50+
Age 60--63 "super" catch-up (if plan adopts) $11,250 catch-up limit Age 60--63
Special pre-retirement catch-up (last 3 years before "normal retirement age") Up to 2× the normal deferral limit (up to $47,000), subject to unused prior-years' deferral room and plan rules
Coordination with 401(k)/403(b) limits 457(b) limits are separate; possible to defer $23,500 to a 401(k)/403(b) and another $23,500 to a 457(b)
Notes:
  • Governmental 457(b) plans typically allow distributions after separation from service without the 10% early-withdrawal penalty (regular income tax still applies).
  • Non-governmental 457(b) plans (e.g., some nonprofits) may have additional restrictions and creditor risk; they are not as flexible as governmental 457(b)s.
Section 5

Big-Picture 2025 Summary

Key Employee Deferral Limits (Under 50)

  • 401(k), 403(b), 457(b): $23,500
  • SIMPLE IRA / SIMPLE 401(k): $16,500 (up to ~$17,600 in some enhanced plans)
  • Starter 401(k)/403(b): $6,000
  • Traditional & Roth IRA (combined): $7,000

Overall Plan Caps (Excluding Catch-Ups)

  • Defined contribution plans (e.g., 401(k)/403(b)/Solo 401(k)/SEP): $70,000 total employee + employer.

Age-Based Catch-Ups

  • Age 50+ Standard catch-ups:
    • 401(k), 403(b), 457(b): +$7,500
    • SIMPLE: +$3,500
    • Traditional/Roth IRA: +$1,000
  • Age 60--63 New "super catch-ups" available in some 401(k)/403(b)/governmental 457(b) and SIMPLE-type plans if adopted.
Reminder: Actual allowable contributions depend on:
  • Your compensation and earned income.
  • Plan-specific rules (employer plan document controls).
  • IRS income limits and coverage by employer plans (for IRAs).
Always verify with the current IRS guidance and a qualified tax professional.

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