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Back to Track 4: Business Planning

Course 4.5 · 55 minutes

Retirement Plans for Business Owners: SEP, SIMPLE, Solo 401(k), and Cash Balance

Pick the retirement plan that lets you put away the most money at the lowest cost for your situation, and set it up before the deadline.

Who it is for
Owners with no employees, and owners with a few.
Runtime
55 minutes

Pre-order: this course is still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.

See the full trackSee the full curriculum

After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.

Files currently available

  • Plan Comparison Chart.
  • Maximum Contribution Calculator Guide.
  • Maximum Contribution Calculator.
  • Plan Selection Decision Tree.
  • Plan Setup and Deadline Calendar.
  • Controlled Group Screening Worksheet.
  • Slide deck.
  • Visual: Roadmap.
  • Visual: Plan Comparison.
  • Visual: Setup Flowchart.
  • Visual: Secure Features.
  • Visual: Compensation by Entity.
  • Visual: Deadline Calendar.
  • Visual: Worked Example.
  • Visual: Money Flow.
  • Visual: Controlled Group.
  • Visual: Decision Tree.
  • Workbook.
  • The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.

What the course covers

  • 01Why owner plans beat personal IRAs4 min
  • 02The plans side by side: SEP, SIMPLE, solo 401(k), and defined benefit or cash balance12 min
  • 03The SECURE 2.0 features: startup credits, Roth employer contributions, and the catch-ups6 min
  • 04How compensation is measured for each entity type5 min
  • 05Deadlines: setup, deposits, and the small-plan return5 min
  • 06Worked example: an S corporation owner with a 120,000 dollar salary under each plan9 min
  • 07Tricks of the trade: pairing a 401(k) with a cash balance plan, hiring the spouse, and after-tax contributions7 min
  • 08Mistakes and traps: the controlled group rules, top-heavy testing, and the missed small-plan return5 min
  • 09Action plan and recap2 min

How it fits: Requires 4.3. Pairs with 7.3 and 4.6.

The standard every course holds

  • A narrated lesson of 45 to 60 minutes, produced as audio
  • A designed slide deck you download and keep
  • A computational workbook that runs the actual legal tests
  • A toolkit of checklists and protocols
  • A legal authority appendix carrying the two-pass vetting protocol

Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.

Where this course sits

Track 4: Business Planning

This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.

Back to this track

Educational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.