Solo 401(k) / Individual 401(k)

401(k) for self-employed with no employees (except spouse); high contribution capacity

A Solo 401(k) is a 401(k) plan for a self‑employed business owner with no full‑time employees (other than a spouse). It can allow both employee deferrals and employer profit‑sharing contributions.

The core idea (in plain English)

You can contribute in two roles — as the employee and as the employer — potentially allowing more retirement saving in high-income years.

Tradeoffs

  • More administrative complexity than a SEP IRA (plan documents and possible filings as assets grow).
Quick mental checklist

If you’re self-employed, have no employees, and want maximum contribution flexibility, a Solo 401(k) can be a strong fit if you’re comfortable with extra admin.

Educational only. Always confirm eligibility, limits, and plan rules with IRS guidance or plan documents.