2026 Solo 401(k) contribution limits have been updated — Download the guide →
Articles & Insights

Retirement Plan Resources

In-depth articles on Solo 401(k) plans, ERISA compliance, Pooled Employer Plans, and retirement planning strategy — written by Craig Lewis Gillooly, Esq., J.D., attorney and retirement plan administrator since 2003.

Solo 401(k) · Plan Comparison

Solo 401(k) vs. SEP-IRA: A Side-by-Side Analysis for the Self-Employed

Both plans share the same $72,000 headline limit for 2026 — but they are not equally suited to every situation. A detailed comparison of contribution mechanics, Roth options, catch-up rules, loan provisions, employee eligibility, and which plan wins at different income levels.

March 2026 · 14 min read Read →
SECURE 2.0 · Legislation

SECURE 2.0 and the Solo 401(k): What Changed in 2025 and 2026

The SECURE 2.0 Act's most consequential provisions are now in effect. A complete guide to every change that affects Solo 401(k) owners — enhanced catch-up limits, mandatory Roth rules for high earners, the December 2026 plan amendment deadline, RMD age changes, and more.

March 2026 · 15 min read Read →
Tax Strategy · Roth

The Mega Backdoor Roth: A Complete Guide for Self-Employed Individuals

A legal strategy that can push the entire $72,000–$83,250 annual Solo 401(k) limit into tax-free Roth accounts — but only if your plan document is built for it. A complete guide to the mechanics, income capacity, the pro-rata rule, tax reporting, and what your plan must include.

March 2026 · 16 min read Read →
California

CalSavers and the Solo 401(k): How a Qualified Plan Satisfies California's Mandate

California's CalSavers program requires employers without a qualified retirement plan to register. A properly established 401(k) provides a complete exemption — and far greater savings potential.

Coming Soon In preparation
Compliance

Form 5500-EZ: When You Must File, How to File, and How to Avoid Penalties

Once Solo 401(k) plan assets exceed $250,000, annual IRS filing is mandatory. A practical guide to the Form 5500-EZ threshold, deadlines, electronic filing, and the DOL-approved software available to Mrs401k.com clients at no charge.

Coming Soon In preparation