I have a client who was a sole prop until this year, at which point he set up an SMLLC that will be disregarded. He had a SEP plan under the old sole prop, and wants to continue with something similar, if not a solo 401(k).

Question #1 – What name should the new plan be set up under, assuming no employees?

Question #2 – In lieu of a new plan, can he continue to use the same SEP he has now, with no modifications?

Question #3 – How does this change if and when he has employees? Employees will technically be employees of the disregarded entity.

Thanks in advance,

Dan