Plan Types
SAFE HARBOR 401k
pricing is same as Traditional 401k
any business size with 2+ eligible persons
eligible employees may make pre-tax or Roth elective deferrals through payroll deductions
owners(s) & Highly Compensated Employees can save up to IRS maximum, annually
employer mandatory contribution from (4) options annually. minimum match is 3.5%
no ADP testing, no ACP testing, and no Top Heavy testing
flexible Profit Sharing contributions up to 25% of pay, with highest amount to owner(s)
eligibility can be up to age 21 and waiting period maximum of 1 year of full-time service
rollovers to & from other retirement accounts
loans & hardship withdrawals permitted
TRADITIONAL 401k
any business size with 2+ eligible persons
eligible employees may make pre-tax or Roth elective deferrals through payroll deductions
owners(s) & HCE(s) typically cannot save up to IRS maximum, annually
employer is not required to make contributions, they are flexible
ADP testing applies, limiting saving % for owner(s) & HCE(s)
Top Heavy testing applies as a ratio of total plan assets by owners & key employees
flexible Profit Sharing contributions up to 25% of pay, with highest amount to owner(s)
eligibility can be up to age 21 and waiting period maximum of 1 year of full-time service
rollovers to & from other retirement accounts
loans & hardship withdrawals permitted
Safe Harbor 401k Vs. Traditional 401k
Which one is better?
It depends on the design that best satisfies the priorities of your business.
For all businesses, the IRS permits a selection of one of (2) types. Certain requirements apply to each, to meet qualification rules for ongoing tax benefits.
A Safe Harbor 401k and Traditional 401k each permit the same contribution limits by employees; however, there are specific rules and features regarding employer contributions and testing that differentiate the plan types. Our team will detail these plan elements to help you with the best fit before implementation. We also stay connected after your plan is in place to assure that the original blueprint is current with your dynamic business developments and benefit intentions.