Individual 401(k) Limits
Year Limit Catch Up*
2005 $14,000 $4,000
2006 $15,000 $5,000
2007 $15,500 $5,000
2008 $15,500 $5,000
2009 $16,500 $5,500
*For those age 50+

Individual/SOLO 401(k)

What is an Individual/Solo 401(k)?

The Individual 401(k), also known as the Solo(k), was created in 2002 to enable sole proprietors to set up and contribute to a plan offering the same benefits as conventional 401(k) plans offered by companies with employees. For certain individuals, depending on income, the Individual (401k) can allow contributions of twice as much or more than other retirement plans (see chart below).

Who may open an Individual 401(k)?

Individual (401k) plans are only appropriate for a sole proprietor or a business (either a partnership or a corporation) in which only the owner and spouse will be covered by the plan. It must be the only plan maintained by the business and the business cannot be considered part of a controlled group under tax law.

For more information about retirement plans, contact us.