#retirement-savings
Retirement Savings
Track retirement savings and investment growth
The DOL's Fiduciary Rule Just Died Again: What Small Employers Running a 401(k) Need to Know Now
Texas federal courts vacated the DOL's Retirement Security Rule in March 2026, reverting fiduciary status for retirement advice to the 1975 five-part test — the second such rule struck down since 2018. Here's what 401(k) plan sponsors should check now: advisor fiduciary status in writing, compensation disclosures, and a documentation checklist, plus what the DOL's new alternative-assets safe harbor proposal means for small plans.
The Mega Backdoor Roth for Business Owners: How a Solo 401(k) Can Move $47,500 a Year Into Tax-Free Growth
For 2026 the IRS caps total 401(k) contributions at $72,000 versus a $24,500 employee deferral limit; business owners can convert the after-tax gap between the two into a Roth account tax-free using the mega backdoor Roth strategy.
Illinois Excludes 401(k) Employer Matches From Unemployment Insurance Wages Starting July 1, 2026
Illinois excludes employer 401(k) matching contributions from state unemployment insurance (SUI) taxable wages for contributions made after June 30, 2026, under an amendment to 56 Ill. Adm. Code 2730.155; employee deferrals remain taxable, and the change aligns Illinois with existing federal FUTA treatment.
Solo 401(k) vs. SEP IRA: Which Saves the Self-Employed More Tax in 2026?
A freelancer earning $80,000 net self-employment income can shelter roughly $43,070 in a Solo 401(k) versus $18,570 in a SEP IRA in 2026 — the gap comes entirely from the $24,500 employee-deferral bucket that SEP IRAs don't offer.
The New "Super Catch-Up" for Ages 60-63: An Extra $11,250 in Your 401(k) for 2026
Under SECURE 2.0, workers who turn 60-63 in 2026 can defer up to $35,750 into a 401(k) — but anyone whose prior-year FICA wages topped $150,000 must make the entire catch-up as Roth, and loses it entirely if their plan lacks a Roth option.
Cash Balance Plans: How Business Owners Save $200,000+ a Year Beyond a 401(k)
A cash balance plan is an IRS-qualified defined benefit plan that lets business owners 45 and older stack $75,000 to $290,000 in additional pre-tax retirement contributions on top of a 401(k), with the trade-off being a required multi-year funding commitment and $2,000-$4,000 in annual actuarial administration costs.
State Auto-IRA Mandates in 2026: CalSavers, Illinois Secure Choice, and OregonSaves Compliance Guide
Twenty-two states now require small employers to offer retirement savings or face penalties up to $750 per employee. A practical guide to CalSavers, Illinois Secure Choice, OregonSaves, headcount thresholds, registration deadlines, exemption rules, and the compliance traps that trigger non-compliance notices in 2026.
The Section 691(c) Deduction: How IRA Beneficiaries Recover Estate Tax
Beneficiaries of taxable estates can claim a Section 691(c) income tax deduction for federal estate tax already paid on inherited IRAs and other IRD assets. This guide covers eligibility, the with-and-without calculation, where to claim it on Schedule A, and the errors that cost families six figures.
Solo 401(k) vs. SEP-IRA in 2026: Picking the Self-Employed Retirement Plan That Actually Shelters the Most Income
A 2026 comparison of solo 401(k) and SEP-IRA plans for the self-employed, with contribution math at $60K, $120K, and $300K of net income, SECURE 2.0 Roth catch-up and super catch-up rules, setup deadlines, and a decision framework for picking the plan that shelters the most income.
ABLE Accounts in 2026: How Section 529A Lets People With Disabilities Save $19,000 a Year Tax-Free Without Losing SSI or Medicaid
A 2026 guide to ABLE accounts under IRC Section 529A — the new age-46 eligibility cutoff that makes 6 million more Americans (including 1 million veterans) eligible, the $19,000 annual contribution cap, the $100,000 SSI shelter, the unlimited Medicaid shelter, qualified disability expenses, the ABLE to Work multiplier up to $34,650, and how to avoid Medicaid clawback at death.
HSA vs FSA vs HRA in 2026: The Practical Playbook for Picking, Stacking, and Not Forfeiting Your Health Dollars
A 2026 walk-through of HSA, FSA, and HRA rules with the new contribution limits, the limited-purpose FSA stack that adds up to $7,800 of pre-tax room, and how small employers can use ICHRA and QSEHRA to compete with corporate benefits.
The Mega Backdoor Roth Playbook: How High Earners Can Funnel an Extra $47,500 Into Tax-Free Retirement Accounts in 2026
The mega backdoor Roth routes up to $47,500 of after-tax 401(k) contributions into a Roth bucket for 2026, on top of the standard $24,500 employee deferral, by converting after-tax dollars through an in-plan Roth conversion or in-service distribution to a Roth IRA. The IRS Section 415(c) total cap of $72,000 ($80,000 if age 50+) covers contributions from all sources combined, and converting promptly keeps the taxable earnings drag near zero.