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Tax Playbook · Business owners

Cash balance pension plans

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A cash balance plan is a type of retirement pension that lets older business owners stash far more pre-tax money than a 401(k). Around age 60 you can put in roughly $300,000+ a year in 2026 — on top of up to $80,000 more in a 401(k). Example: a $300,000 contribution at a 37% tax rate saves about $111,000 in taxes. The catch: you must hire an actuary, fund it every year, and it works best for businesses with few employees.

Good for: High-income business owners in their 40s–60s who want to save far more than a 401(k) allows.

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Educational summary, not tax advice. Limits and rules change — confirm current law with your tax adviser.