Lesson

In this lesson, we will discuss Solo 401(k) retirement plans for self-employed individuals and small business owners with no employees other than themselves and their spouses.

Practice Question #1

Which of the following individuals is eligible to open a Solo 401(k) plan?

Options

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Terms

Solo 401(k):
A retirement plan for self-employed individuals and small business owners with no employees other than themselves and their spouses.
Contribution limit:
The maximum amount to be contributed to a Solo 401(k) plan each year.
Tax-deferred:
Earnings in a Solo 401(k) plan grow tax-deferred until withdrawn.
Roth option:
A feature that allows after-tax contributions to a Solo 401(k) plan, with tax-free withdrawals in retirement.
Catch-up contribution:
Additional contributions are allowed for individuals aged 50 and older.
Required minimum distribution (RMD):
The minimum amount must be withdrawn from a Solo 401(k) plan each year, starting at age 72.
Loan provision:
A feature that allows participants to borrow from their Solo 401(k) plan, subject to specific rules and limitations.

Practice Question #2

What is the primary difference between a Solo 401(k) plan and a SEP IRA?

Options

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Do Not Confuse With

Traditional 401(k):
A retirement plan offered by larger employers, with different contribution limits and rules than a Solo 401(k).
SEP IRA:
A retirement plan for self-employed individuals and small business owners, with different contribution limits and rules than a Solo 401(k).
SIMPLE IRA:
A retirement plan for small businesses with fewer than 100 employees, with different contribution limits and rules than a Solo 401(k).

Practice Question #3

At what age must a participant in a Solo 401(k) plan begin taking required minimum distributions (RMDs)?

Options

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Historical Example

In the early 2000s, the Solo 401(k) plan gained popularity as a retirement savings option for self-employed individuals and small business owners. This was partly due to the Economic Growth and Tax Relief Reconciliation Act of 2001, which increased contribution limits and made other changes to retirement plans, making the Solo 401(k) more attractive to eligible individuals.

Practice Question #4

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Real-World Example

A self-employed graphic designer opens a Solo 401(k) plan to save for retirement. She contributes the maximum amount allowed each year, taking advantage of the tax-deferred growth and the catch-up contributions as she ages. By the time she retires, she has accumulated a significant nest egg to support her retirement lifestyle.

Practice Question #5

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Rhyme

Solo 401(k), a plan that's here to stay, for self-employed folks who want to save their pay.

Practice Question #6

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Thresholds to Remember

- Annual contribution limit: The maximum amount that can be contributed to a Solo 401(k) plan each year, which includes both employee and employer contributions. - Compensation limit: The maximum amount of compensation that can be considered for calculating contributions to a Solo 401(k) plan. - Catch-up contributions: Additional contributions allowed for individuals aged 50 or older.

Practice Question #7

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Threshold Examples

- Annual contribution limit: For 2023, the total annual contribution limit is $66,000, or $73,500 for those aged 50 or older (including catch-up contributions). - Catch-up contributions: For 2023, individuals aged 50 or older can make an additional catch-up contribution of $7,500.

Pitfalls to Remember

- Exceeding contribution limits:
Contributing more than the allowed annual limit can result in penalties and tax consequences.

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