
One-participant 401 (k) plans - Internal Revenue Service
Aug 26, 2025 · A one-participant 401 (k) plan is sometimes called a: Solo 401 (k) Solo-k Uni-k One-participant k The one-participant 401 (k) plan isn't a new type of 401 (k) plan. It's a …
Retirement plans for self-employed people - Internal Revenue …
Aug 26, 2025 · A one-participant 401 (k) plan is sometimes referred to as a “solo-401 (k),” “individual 401 (k)” or “uni-401 (k).” It is generally the same as other 401 (k) plans, but …
Retirement topics - 401 (k) and profit-sharing plan contribution …
Apr 15, 2021 · Learn the contribution limits for your 401 (k) and Profit-Sharing retirement plans.
Self-employed individuals: Calculating your own retirement plan ...
If you are self-employed (a sole proprietor or a working partner in a partnership or limited liability company), you must use a special rule to calculate retirement plan contributions for yourself. …
401 (k) plan termination - Internal Revenue Service
Understand the process of terminating your 401 (k) if you decide the plan no longer suites your business.
401 (k) plan fix-it guide - You haven't updated your plan …
401 (k) Plan Fix-It Guide - You haven't updated your plan document within the past few years to reflect recent law changes.
Retirement plan FAQs regarding contributions - S corporation
Aug 26, 2025 · I’m a shareholder and an employee of an S corporation. Can I contribute to the company’s 401 (k) plan or establish a self-employed retirement plan based on my S …
Today I am going to talk to you about 401(k) plans for self-employed individuals. You may have heard these referred to as “Solo-ks” or “Uni-ks” or “one participant ks.” They are all different …
The limitation under section 414(v)(2)(E)(i) for catch-up contributions to an applicable employer plan other than a plan described in section 401(k)(11) or section 408(p) that applies for …
Publication 560 (2024), Retirement Plans for Small Business
These limits apply for participants in SARSEPs, 401 (k) plans (excluding SIMPLE plans), section 403 (b) plans, and section 457 (b) plans. Defined contribution limits for 2024 and 2025. The …