Client Profiles

EMPLOYED WITH SIDE-INCOME *

Client Objective

Reduce total tax liability

Profile

Business school professor, age 57, makes $180,000 in salary from the university and contributes the maximum to the university’s 403 (b) plan. She also has earned at least $150,000 in sole proprietor income for the past few years from consulting and giving speeches which put her in a higher tax bracket. She plans to continue her side work until she is 62, maybe longer.

Solution

OnePersonPlus Defined Benefit plan for six years based on side income

2026 Contribution: $148,400
Tax Savings on side income @ 37%*: $54,905
Potentially lower tax bracket on total income

Projected Accumulation after six years: $909,190

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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OWNER-ONLY, HIGH FLUCTUATING INCOME *

Objective

Reduce taxes, retain flexibility

Profile

Architect, age 48, has an S-Corp and pays himself $185,000 in W2 income in 2026. He wants to save as much as possible this year, but he wants flexibility as his income fluctuates.

Solution

OnePersonPlus Defined Benefit plan and a OnePerson(k) that he funds only in high income years

2026 Defined Benefit only Contribution: $110,300
Tax Savings@ 37%*: $40,810
2026 Defined Benefit + 401(k) Contribution: $145,900
Tax Savings@ 37%*: $53,980
Projected Defined Benefit Accumulation at age 62: $2.24 million

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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SELF-EMPLOYED SPOUSE *

Objective

Invest spousal income for retirement

Profile

Married couple with high household income would like to save more for retirement. One is a highly paid executive at a public company; the other, age 61, has been earning $100,000 (after self-employment taxes) for the past three years in her bookkeeping practice and plans to keep working for another five years. They don’t need her income for cash flow and want to invest it.

Solution

OnePersonPlus Defined Benefit plan starting in 2026

Contribution to DB: $91,000
Tax Savings@ 37%*: $33,670
Projected Defined Benefit Accumulation in five years: $551,860

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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MARRIED BUSINESS PARTNERS, NO EMPLOYEES *

Objective

Maximize retirement savings quickly

Profile

Husband and wife marketing researchers, Adam age 61,
Eva age 59, pay themselves $360,000 each in W2 income.
They both plan to retire in five years.

Solution

OnePersonPlus Defined Benefit plan with five years funding, optional 401(k)

OnePersonPlus Defined Benefit only
2026 Contribution: $559,800
Defined Benefit + 401(k)
2025 Contribution: $668,000
Tax Savings@ 37%*: $207,3125 for DB;  $247,160 for DB+401(k)
Projected Defined Benefit Accumulation after five years: $3.4 million

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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FORMER EXECUTIVE, EARNING BOARD FEES *

Objective

Reduce current year taxes and delay Required Minimum Distributions (RMDs)

Profile

Former corporate executive, age 72, set up an S-corporation for his board of directors fees. He pays himself $200,000 in W2 income on about $400,000 in revenue. He needs to begin taking distributions from his other retirement plans this year, and wants to reduce his tax liability on the current year earnings.

Solution

OnePersonPlus Defined Benefit plan for five years with a 3-year cliff vesting schedule. No RMDs are required from this plan until 2029.

2026 Defined Benefit Contribution: $128,400
2026 Tax Savings@ 37%*: $47,505
Projected Defined Benefit Accumulation in five years: $769,640

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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PROFITABLE BUSINESS WITH FOUR EMPLOYEES *

Objective

Maximize owner contribution and tax savings while controlling cost of benefits for employees

Profile

Dentist, age 53 pays herself $360,000 from her successful periodontal and implant surgery practice. She is willing to make contributions for her four employees but wants to receive the lion’s share for herself.

Solution

OwnersPlus Cash Balance plan + Safe Harbor 401(k) Profit Sharing plan

Total 2025 Contribution $273,925
Estimated 2025 tax savings $101,350*
Dr. Forrester will receive 94% of the OwnersPlus contribution toward her own retirement.

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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LAW PARTNERS WANT FLEXIBILITY *

Objective

Allow different contributions for partners with different compensation and cash flow needs

Profile

Business partners at different stages of their lives want a plan that can be tailored to meet their individual preferences.

Solution

OwnersPlus Cash Balance plan and because there are no other employees, each owner also could set up and contribute to an optional OnePerson(k) plan

Total compensation: $1.23 million
Total Cash Balance pay credits: $382,500
Total 2025 tax savings @ 37%*: $141,520

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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Owner-only with Fluctuating Income *

Objective

Save for retirement without annual obligation

Profile

Freelance photographer, age 40 with variable income, wants to contribute intermittently – in those years that his income is high.

Solution

OnePerson(k) to which he can contribute as much as $72,000 in good years, as little as zero when he doesn’t have the cash flow.

* Assumes estimated 31% federal and 6% state tax rates. This example is based on specific assumptions and is used for illustrative purposes only. In addition to the information contained in the example provided, approximations are based on a 5.5% nominal investment growth rate. Number of years of savings equals retirement age minus current age in whole number of years. This assumes no loans or withdrawals are taken throughout the current age to retirement age.

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