Vital Investment Management, LLC is fee-only, independently owned, and based in Loveland. This comparison ranks SEP, SIMPLE, solo 401(k), safe harbor 401(k), and cash balance eligibility against the 2026 IRS limits. It does not name a product and it does not grow an account.
Educational comparison using IRS limits for 2026; not tax or legal advice. Figures are contribution limits, not projections of investment results. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.
2026 limits
For 2026, the IRS elective deferral limit for a 401(k) is $24,500. The catch-up contribution is $8,000 at age 50 or older, and $11,250 for a person who turns 60, 61, 62, or 63 in 2026. Annual additions are $72,000. Compensation used for the percentage limits is capped at $360,000. A SEP contribution is limited to $72,000. A SIMPLE IRA deferral is $17,000, or $18,100 when the higher small-employer limit applies. The defined-benefit annual benefit limit is $290,000. That benefit limit is not a cash balance deposit and not a projected balance.
Rules as of 2026-10-22. Sources: IRS news release IR-2025-111 and Notice 2025-67.
Worked example
An owner in Loveland, age 52, with $200,000 of W-2 wages and no other eligible employees, who wants about $60,000 set aside. The first eligible card on these entries is Solo 401(k), with an owner amount of $80,000 under the limits above. A solo 401(k) is for an owner, and a spouse on payroll, with no other eligible employees. Annual additions, other than catch-up contributions, cannot exceed $72,000. An existing plan shares that limit. It is not a second full limit.
A business interest that is hard to sell is a different question from the plan limit. The Illiquidity Risk Opportunity Finder is the educational illustration for that. The owner practice publishes a longer comparison at vimsmallbusiness.com/retirement-plan-finder/. Plan contributions can also change the taxable estate on the estate tax calculator.
Questions
Does a solo 401(k) allow employees?
No, other than a spouse on payroll. If you enter other eligible employees, the solo 401(k) card is marked unavailable.
Are the dollar figures projected investment results?
No. They are 2026 IRS contribution limits. The page does not grow a balance.
Where do the 2026 limits come from?
IRS news release IR-2025-111 and Notice 2025-67. The Social Security wage base used in the self-employment calculation is $184,500 for 2026.
Do I have to enter an email to see the comparison?
No. The comparison is shown on the page. Emailing a copy is optional and does not hide the result.
Compare your own figures
Results appear on this page. Nothing is emailed unless you ask.
Educational comparison using IRS limits as of 2026-10-22; not tax or legal advice. Eligibility, nondiscrimination testing, coverage, and deadlines depend on the facts and the plan documents. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training.