#retirement-planning
Retirement Planning
Retirement planning for the self-employed and small business owners, comparing Solo 401(k) and SEP-IRA plans, including 2026 contribution limits, employee deferrals, employer profit sharing, catch-up rules, Roth options under SECURE 2.0, and plan setup deadlines
Section 1041 and Divorce: A Guide to Property Transfers, Carryover Basis, and QDROs
Section 1041 lets spouses transfer property tax-free during and after divorce, but carryover basis, the six-year window, QDROs, ISO conversions, and post-TCJA alimony rules quietly reshape every settlement. A working guide to what must be fixed before the decree is signed.
Form 1099-R Box 7 Distribution Codes, Decoded
A field-tested guide to every Form 1099-R Box 7 code retirees and beneficiaries actually see — Code 1, 2, 4, 7, G, H, M, and Q — with the specific custodian errors that trigger a 10% penalty and how to fix them before April 15.
Solo 401(k) vs. SEP-IRA for the Self-Employed: 2026 Limits, the Roth Option, and the Pro-Rata Trap
For the self-employed, a Solo 401(k) often shelters more than double what a SEP-IRA does at the same income — a $90,000 earner can contribute $47,000 vs. $22,500 in 2026. This guide covers the limits, the Roth option, the pro-rata rule, and the December 31 deferral deadline.