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Are you a business owner or key decision maker at your workplace? Here are some upcoming deadlines to keep in mind.

A 401(k) retirement savings program is an effective way to save for retirement, with significantly higher deposit amounts allowed above what an individual IRA can accommodate.  In addition, there are tax advantages available, as well as access to after-tax Roth saving strategies that may not be otherwise available to high wage earners.  For example, an individual under age 50 may defer up to $23,000 into a 401(k) program as either traditional pre-tax or after-tax Roth (or a combination of both), as compared to the $7,000 allowed in an IRA (traditional or Roth).

If you own a business, or are a key decision-maker with your employer, here are a couple of items to consider for starting a new plan, or changing an existing plan:

  1. A new 401(k) plan can still be established for 2024. If you adopt a new plan by October 1st, a well-designed plan will allow you to utilize all your 2024 income for plan contributions.

  2. There are tax incentives available to reduce the administrative costs for a new plan, as passed by Federal legislation in 2023 called the SECURE Act 2.0.

  3. Are you, or key staff members of your business, limited as to how much may be saved to the 401(k) program?  This is a symptom of a low-participation plan that restricts the savings rate for highly paid individuals and/or business owners.  An existing 401(k) plan can be modified to add a “Safe Harbor” provision for 2025, which can allow highly paid individuals to fully max-out their 401(k) savings if desired. 

Of course, there is a catch: the plan must provide either a company matching contribution of 100% of the first 4% contributed by the employee, or a 3% gift (which goes to all employees eligible for the plan, not just active savers).

The deadline to add this feature for 2025 is between October 1, 2024 and December 1, 2024.

Vinoble Group offers comprehensive 401(k) plan consulting to assist you or your employer in assessing the pros and cons of adopting a new benefit program. We specialize in plan design and structure, selecting investment vendors, and educating your workforce about their benefit.  Let’s talk more about how you and your employees can save for the future.

Calvin Jung