High-Income Earner Planning
Retirement Plans for Self-Employed High Earners
For self-employed high earners, retirement plan choice can shelter anywhere from $30K to $300K+ per year. Picking the right vehicle matters more than maxing the wrong one.
Solo 401(k)
Best for owner-only businesses (and spouse). Allows employee deferral plus employer profit-sharing contribution, with a Roth option and loan provisions. Most flexible default for owner-operators.
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SEP IRA
Similar contribution limit to Solo 401(k), but employer-only, no Roth, no loans. Simpler to set up and maintain. Often a better fit when you also have part-time staff who'd have to be covered.
Defined benefit / cash balance
Required if you want to shelter more than the Solo 401(k) limit. Best for older, high-income owners with no employees and steady cash flow. See our DB plan guide for the full math.
Stacking strategies
Common high-income setup: Solo 401(k) for the elective deferral plus a DB or cash balance plan layered on top for the larger employer contribution. Together they can shelter $300K+ per year.
What to decide first
Profit level and stability. Owner age. Employee situation. Liquidity tolerance for funding commitments. The right plan falls out of those four answers more cleanly than from the plan-comparison chart.
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