For financial advisors
Plan design help for financial advisors
Guides
Guides and one-page summaries
Read each guide online, or download its one-page summary to keep at your desk or hand to a client. Every PDF has our phone number and address on it.
2026 plan limits
$72,000
Annual contribution limit
$24,500
401(k) deferral
$11,250
Catch-up, ages 60–63
2026 plan limits
The 2026 IRS contribution, compensation and IRA limits for qualified retirement plans, with 2025 for comparison.
Total possible contribution by age, 2026
$232k45$285k50$343k55$420k60$430k65Cash balance plans
How cash balance pension plans let business owners save well beyond 401(k) limits, with 2026 contribution amounts by age.
Three safe harbor designs
3%
Nonelective
4%
Basic match
3.5%
Auto-enroll match
401(k) safe harbor
How 401(k) safe harbor contributions let owners and highly compensated employees contribute the maximum without ADP testing refunds.
Startup credit, per year
$5,000
Year 1
Year 2
Year 3
Plus up to $1,000 per employee and $500 for auto-enrollment
Startup plan tax credits
SECURE 2.0 tax credits that can offset the cost of starting a new 401(k) or profit sharing plan, with worked examples.
ERISA plan administrator
3(16)
We take on plan administration responsibilities, so the sponsor carries less of the risk.
3(16) fiduciary services
How Prime Pensions can serve as a 3(16) plan administrator, taking on fiduciary responsibility and day-to-day administration for plan sponsors.
Compensation for 401(k) deferrals
$360,000
Maximum compensation counted, 2026
W-2
Employees and S corp owners
Sch. C
Sole proprietors
K-1
Partners
401(k) compensation
Whose pay counts for 401(k) deferrals, how bonuses and self-employment income are treated, and how to avoid common compensation errors.
- Contact us about a client
Have a client in mind?
Get in touch and we’ll model plan designs side by side, including cash balance options, so you can see what each would mean for the owners.
Working with Prime
Why advisors bring us in
The relationship stays yours
Prime isn’t affiliated with any investment product provider and doesn’t give investment advice, so we never compete for your client relationship.
We work with your recordkeeper
We’re a preferred third-party administrator for more than 20 recordkeepers, so your client doesn’t have to move platforms to work with us.
Plan design is our specialty
In-house actuaries design cash balance, defined benefit and cross-tested plans, so owners can put away far more than a 401(k) alone allows.
A local team that picks up
Offices from New Jersey to California, staffed by people who know your clients’ plans and answer the phone.
Talk through a plan with us
Whether it’s a startup plan, a safe harbor question or a cash balance design for a high-earning owner, we’re glad to talk it through, with or without your client on the call.