The Harvest · Cash Balance + 401(k)
After 50, your age is a licence to shelter more.
A 401(k) caps yearly contributions at $72,000 regardless of income. A cash-balance pension is a second, separate bucket whose yearly capacity is set by your age — because the law caps the ending, not the saving.
Approximate annual cash-balance capacity by owner's age:
| Owner's age | Cash-balance capacity |
|---|---|
| 45 | ~$150,000/yr |
| 51 | ~$235,000/yr |
| 56 | ~$295,000/yr |
| 60 | ~$330,000/yr |
On top of the 401(k), fully deductible, certified annually by an enrolled actuary (included in our fee).
Worked example · Age 56
A 56-year-old owner funding nine years to a practice sale can roll roughly $2m+ into an IRA, untaxed at rollover — deducted at peak rates, withdrawn at retirement rates. Florida adds no state tax on either end.
The caution.
This is a multi-year funding commitment, sized to your practice's worst plausible year — not its best. If your cash flow doesn't support it, we'll tell you, and design smaller or not at all.
Fee: $6,500–7,500/yr flat (+ setup)
Actuary's certification included. Flat fees. No asset charges. No revenue sharing.
Capacity figures are approximate and age-dependent; ranges until we see your census. Not legal or tax advice.