Retirement Plans for Small Businesses
Contribution Limits After Secure 2.0 and Credits Available to Employers - Recorded 8/20/26
Small business clients often seek guidance from their tax advisors on retirement plan options that can reduce taxes and support long-term financial goals. This course provides a practical overview of the most common small business retirement plans, including SEP IRAs, SIMPLE IRAs, solo 401(k)s, and defined benefit plans. Participants will learn the eligibility rules, contribution limits, and tax treatment of each plan, as well as key factors to consider when advising clients on plan selection and implementation.
Learning Objectives
Identify the primary types of retirement plans available to small business owners.
Explain the eligibility requirements and contribution limits for SEP IRAs, SIMPLE IRAs, and solo 401(k)s.
Compare the tax benefits and compliance considerations of different plan options.
Evaluate which retirement plan structures may be most appropriate for specific small business client scenarios.
Education Information
IRS Program Number: NMVBP-T-00330-26-S
Credit hours: 2 NASBA CPE / 2 IRS CE
Prerequisite: None
Advanced Preparation: None
Program Level: Basic
Delivery Method: QASTM Self Study (NASBA); On-Demand (IRS)
Field of Study: Taxes (NASBA); Federal Tax Topics/Federal Tax Related Matters (IRS)
Information can be found quickly by searching key terms in the text/PowerPoint using the built-in search feature.
Course expires one year after purchase.
Instructor: Sue Voth, EA Learn more about our instructors here.
All continuing education is provided by Gregory & Associates, Inc doing business as Compass Tax Educators. Click here for more information regarding our refund, education and complaint policies.
