SIMPLE
401-K
Profit Sharing Plan
Must have a formal plan
You can have us draft the plan or you can use a prototype plan pre-approved by the IRS
You decide on how much to put in
Under a Profit Sharing Plan you can set vesting
Under a 401-K and Profit Sharing Plan you can set up ability to loan against
Under a 401-K you can set up a ROTH Option
This is a non-discrimination plan - must include everyone
401-Ks have mandatory contributions by the company
Companies and employees contribution incur FICA taxes
Low limits on contributions.
Example in 2024 you can only contribute $23,000
You can set up self-directed accounts to allow you to invest where-ever you want.
This is a requires a customized plan
Standard Pension
Cash Balance Plan
412i Plan
Must have a formal plan
You can have us draft the plan or you can use a prototype plan pre-approved by the IRS
You decide on what you want in income at a certain period of time
Under a Defined Benefit Plan you can set Vesting as long as 6 years
Under a Defined Benefit Plan you can take loans
Under a Defined Benefit Plan you can set up rollouts to ROTH conversions
Companies contributions are 100% FICA tax free
You can contribute up to $275,000 in a Standard DB plan
You can contribute an unlimited amount to a Cash Balance plan to develop a $300,000 income (changes by the year)
You can use tax deductible life insurance
Non-Qualified Deferred Comp
Phantom Stock
Buy-sell funded plan
Key Person funded plan
Must have a formal plan
Each plan must be created individually
You decide on how much you want to contribute
You decide on when the funds come out
Fully Discriminatory plan
You decide who you want to include in the plan
Funds can grow without tax
Funds can be paid out at any age without the Minimum 59.5 limit
There are no Required Minimum Distributions like a DC or DB plan
Funds can be invested in any vehicle including real estate
Funds are FICA tax free when invested
Life insurance can be purchased with the plan
The Truth Behind 401-Ks
Most companies believe the only method to offering a retirement plan is to offer a 401-K
While 401-Ks have their place - most companies have lost sight of other types of plans that could benefit both executives and employees - but better
Quick and easy to set up
Employees can enroll easily and can auto save from payroll
For those employees that do not understand investments, most 401-K providers offer simple tools to structure plans
Note we do offer the set up, management and employee education on 401-Ks as well as a Free Emoney Account for Employees to track their financial futures. See below as to our experience with adoption rates
Contributions from both the company and the employee are still subjected to the FICA tax costing a total of 15.3% collectively or 7.65% to the company and 7.65% to the employee. There is no deduction for the cost of FICA to the employee and almost everyone will pay tax on Social Security. This makes the contribution to a 401-K less effective than most of the big promoters disclose.
NOTE: Social Security is triple taxed (The FICA tax is 7.65% which is non deductible which means employees pay tax on the tax. When someone retires, they will most likely pay tax on their Social Security or at least 85% of it, which ends up being 3x taxation.
Investment options are limited to mutual funds and or ETFs and usually limited from between 25-30 options. Considering there are 40,000 mutual funds and ETFs and another 30,000 stocks and up to 10,000 bonds - 25-30 options limits the ability to invest properly. The Employee does not get a choice to chose the funds.
Within the last 10 years large law firms have been targeting 401-ks and creating lawsuits against company owners for not offering the best in class investment options with low fees.
Many companies that offer to set up 401-Ks for low to no cost install their selected funds which they get legal kickbacks from. This sometimes leads to low performing funds with high fees - which leaves company owners with the liability of getting sued.
401-Ks have mandatory contributions from the company. In today's changing employment environment, if an employee leaves in the first few years they take all their funds with them including all the company contributions. Unfortunately, the shortened period of employment in today's world does not allow the company to recoup their investment in short employed staff.
401-Ks have very low adoption rates. Even though we offer a free eMoney account to help employees set up a successful financial future - but the masses are not taking advantage of it. Only about 10% of employees are active in their investment allocation or in setting up their eMoney. This leads us to believe that a 401-K may not be the best option for all companies.
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