High Contribution Retirement Plans and the TCJA Tax Law

‘Making the TCJA Work with High Contribution Retirement Plans’

For Small Business Owners, Professionals & Individuals with High Self-employment Income

This white paper highlights three aspects of the “Tax Cuts and Jobs Act” (TCJA) that impact tax and retirement planning for taxpayers with pass-through income. High contribution retirement plans – Cash Balance and Defined Benefit plans – potentially offer triple value by providing large deductible contributions which can qualify taxpayers for the new Section 199A 20% deduction and then additionally, lower their tax bracket.

Learn More About:

  • Tax Bracket Changes
  • Deductions Eliminated
  • The New Section 199A  20% Deduction for Qualified Taxpayers

The paper also includes client scenarios that show how qualified taxpayers can leverage defined benefit and cash balance plans to maximize tax savings. Here’s one example:

Tax Cuts and Jobs Act Whitepaper

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Tax Savings Boost from Opening a Defined Benefit Plan in 2019

 
CLIENT SCENARIO: 50 year-old Sole Proprietor earning $250,000 could use a Defined Benefit (DB) Plan to lower his taxable income, save for retirement, and receive the Section 199A deduction
 
Tax Chart for the Tax Cuts and Jobs Act Defined Benefit Savings

Tax Savings Boost from Opening a Defined Benefit Plan in 2019

 
CLIENT SCENARIO: 50 year-old Sole Proprietor earning $250,000 could use a Defined Benefit (DB) Plan to lower his taxable income, save for retirement, and receive the Section 199A deduction
 
Tax Chart for the Tax Cuts and Jobs Act Defined Benefit Savings

Estimate contribution and deduction with our DB calculator Try it now

Call: 866-269-2706