Monday, October 7, 2013

Control Group Rules for Independent Contractor Solo 401k



BACKGROUND: Let's be specific so that we are definitely clear on the controlled group rules.

I'm a doctor and I have a medical practice with 10 employees. 
I am going to be an independent contractor for another medical practice at which I will have no ownership or control. 
Thus I get two paychecks - 1) W2 from my medical practice  2) a pretax sum from the independent contractor work

QUESTION: However, if I were to open up the solo 401k, I would be doing it as the independent contractor/sole proprietor.  Reading over these controlled group rules, would I be excluded because I am 100% owner of my medical practice corporation and a 100% owner of my own sole proprietorship that provides services to the other medical practice (even though I am 0% owner of the other medical practice)?

ANSWER: You would need to be deemed a contractor not a sole proprietor.  Reason being, sole proprietors are not excluded from the controlled group rules for solo 401k establishment purpose.

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