401k.Profit Sharing Plan.SEP IRA

Sole proprietor has a uni/solo 401(k) with a profit sharing component.

He is now an employee of a company with a 401(k) plan and match, however will still have “self employment” income.

Can he contribute to his uni/solo 401(k) profit sharing plan as a profit sharing contribution (not salary deferrals) or is it better to open a SEP IRA.

Thank you.



There is no difference between the allowed employer contribution with a SEP IRA and a one-participant 401k. The SEP IRA is marginally easier to setup and administer. However, SEP IRA contributions will interfere with backdoor Roth contributions and the 401k will not.

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