For CPAs
Retirement plan help for CPAs and their clients
Guides
Guides and one-page summaries
Read each guide online, or download its one-page summary to keep at your desk or share with a client. Every PDF has our phone number and address on it.
2026 plan limits
$72,000
Annual contribution limit
$24,500
401(k) deferral
$11,250
Catch-up, ages 60–63
2026 plan limits
The 2026 IRS contribution, compensation and IRA limits for qualified retirement plans, with 2025 for comparison.
Total possible contribution by age, 2026
$232k45$285k50$343k55$420k60$430k65Cash balance plans
How cash balance pension plans let business owners save well beyond 401(k) limits, with 2026 contribution amounts by age.
Three safe harbor designs
3%
Nonelective
4%
Basic match
3.5%
Auto-enroll match
401(k) safe harbor
How 401(k) safe harbor contributions let owners and highly compensated employees contribute the maximum without ADP testing refunds.
Startup credit, per year
$5,000
Year 1
Year 2
Year 3
Plus up to $1,000 per employee and $500 for auto-enrollment
Startup plan tax credits
SECURE 2.0 tax credits that can offset the cost of starting a new 401(k) or profit sharing plan, with worked examples.
ERISA plan administrator
3(16)
We take on plan administration responsibilities, so the sponsor carries less of the risk.
3(16) fiduciary services
How Prime Pensions can serve as a 3(16) plan administrator, taking on fiduciary responsibility and day-to-day administration for plan sponsors.
Compensation for 401(k) deferrals
$360,000
Maximum compensation counted, 2026
W-2
Employees and S corp owners
Sch. C
Sole proprietors
K-1
Partners
401(k) compensation
Whose pay counts for 401(k) deferrals, how bonuses and self-employment income are treated, and how to avoid common compensation errors.
- Contact us about a client
Have a client in mind?
Get in touch and we’ll model plan designs side by side, including cash balance options, so you can see what each would mean for the owners.
Working with Prime
Why CPAs bring us in
Plans designed around the deduction
Cash balance and cross-tested designs let high-income owners contribute, and deduct, far more than a 401(k) alone allows.
Numbers you can plan around
We calculate each year’s contribution amounts, so you know what the business can deduct before the return is filed.
Testing and filings handled
Nondiscrimination testing, Form 5500 preparation and plan compliance are done by our team, not your client’s office staff.
We don’t sell investments
Prime isn’t affiliated with any investment product provider and doesn’t give investment advice, so we never compete for your client relationship.
Bring us in before year-end
Plan design works best with time to spare. Call us when a client’s income jumps, when they’re starting a plan, or when an existing plan isn’t doing what they need.