Partner with a private practice that compensates you for the introduction — and makes your highest-value clients stickier.

The flagship strategy. Actuarially-designed retirement plans that let a business owner shelter $200,000 to $350,000+ per year — tax-deductible, creditor-protected, entirely legal under ERISA.

Three variants: Traditional DB for maximum shelter in the final accumulation years, Cash Balance for flexibility and smoother funding, 412(e)(3) for guaranteed returns and simplified compliance.

Foundation layer. Properly-designed Safe Harbor 401(k) gives the owner maximum deferral ($23,500 + $7,500 catch-up) without the non-discrimination testing that often limits owner contributions.

Pairs naturally with profit-sharing and DB plans — the combined stack is where the real shelter happens.

Layered on top of a 401(k), profit sharing adds up to $46,000 more in annual owner contributions (2025 limit) while spreading a modest share to employees.

With cross-tested design, contributions can be concentrated toward key employees and owners — compliant, but far more efficient than a flat-percentage plan.

Simplest qualified plan for a solo owner or small practice. Up to 25% of compensation or $70,000 (2025) in annual contributions, all employer-funded, minimal administration.

Ceiling is modest compared to DB plans, but zero compliance burden. Often the right move for an early-stage business or a solo consultant.

A qualified plan for businesses with up to 100 employees. Employees can contribute up to $16,500 (2025) with a mandatory 2% nonelective or 3% matching contribution from the employer.

Lower ceiling than 401(k) but dramatically simpler — no annual testing, no Form 5500, minimal administration.

A §162 Executive Bonus lets a business pay premiums on a cash-value life insurance policy owned by a key executive. The premium is tax-deductible to the business and the policy grows tax-deferred for the executive.

Used to reward and retain key people — or for the owner themselves. Creates a supplemental retirement asset outside qualified plan limits.

Life insurance held inside a qualified retirement plan. Premiums come from tax-deductible contributions; the death benefit passes income-tax-free under §101(a).

A quiet but powerful tool for founder-operators with dependents — converts tax-deductible dollars into a protected, tax-advantaged legacy.

Legal + funding framework for what happens when a co-owner dies, leaves, or becomes incapacitated. Without one, a business partnership often dies with the partner.

Commonly funded with life insurance — tax-free death benefit purchases the departed owner's share at a pre-agreed price, keeping the surviving owner whole.

A seller's capital gains spread across years via an installment annuity, converting a single large tax year into a multi-year income stream. Defers and smooths the tax.

Highly effective for business sales, farm sales, or large real estate dispositions where the seller wants to avoid a single-year tax shock.

An appreciated asset (business, stock, real estate) transferred into a CRT before sale. The trust sells the asset tax-free, pays a lifetime income stream to the grantor, and gives the remainder to charity.

Delivers three things at once: capital gains deferral, income-tax deduction for the charitable gift, and a lifetime income stream. Particularly powerful for philanthropically-minded clients with concentrated stock.