Sunday, October 20, 2013

60 Day SEP IRA Rollover to Solo 401k Plan for husband and wife



Thanks - I read the blog.  Very helpful.  Just to confirm - here is my specific situation and the steps I'd like to take.

Current Status 

  • Existing SEP-IRA from when I was single with app 50K.
  • Married filing jointly.  On 2012 return, Schedule C shows about 16.3K on line 31 (not rental income, mostly commissions from my wife's work as independent real estate agent)
  • 2013 return should show at least the same amount on Schedule C.  Possibly more if we can move the rental income.
Goals 

  • Establish Solo401
  • Transfer 50K of SEP into Solo401k
  • Take advantage of 60 day window for SEP rollover as short term loan to me


Steps:

1.     Set up a  Solo 401k (one account each for my wife and me under the same plan)

2.     Deposit initial funding based on expected minimum of 16K self-employment income in 2013.  

3.     Withdraw SEP IRA income and close existing account.

4.     Deposit SEP total into new Solo401k account after 45-55 days


Does this sound like it would work?  

ANSWER: Based on the above information, you and your spouse are both self-employed (at least on a part-time basis) and don’t own any other businesses that have any full-time employees; as such, you appear to qualify for a solo 401k. You can read IRS publication 560 to further help you confirm that you are self-employed.


With respect to your SEP IRA, yes it may be deposited to the solo 401k plan prior to the 60 day rollover expiration window since the IRS retirement account rules permit for the transfer of SEP IRA funds to a solo 401k. However, make sure that you haven’t already processed a 60 day rollover in the 12 months from the SEP IRA as only one rollover may be performed per 12 month period.

 
Lastly, yes only one solo 401k plan would be adopted, but two individual holding accounts opened to hold each solo 401k participants’ retirement funds.


Thanks,

 
Jack in Houston, TX

 

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