You should consult with a licensed professional for advice concerning your specific situation. Its worth your time to carefully consider whether those situations apply to you. Forbes Finance Council is an invitation-only organization for executives in successful accounting, financial planning and wealth management firms. The strategy is generally only available for solo 401(k) plans since they are not subject to the top-heavy and other ERISA annual plan testing rules, which limits its availability for most traditional 401(k) or defined contribution plans. They are subject to the same rules described above.
The top ERISA runs and ames.
( z0 and :op ( z1 run :ARG1 ( z2 law :name ( z3 name :op "ERISA" ) ) :mod ( z4 top ) ) :op ( z5 do :ARG1 z2 :mod z4 ) )
(z0 / and
    :op1 (z1 / run-01
             :ARG1 (z2 / law
                       :name (z3 / name
                                 :op1 "ERISA"))
             :mod (z4 / top))
    :op2 (z5 / do-02
             :ARG1 z2
             :mod z4))
The top ERISA runs and ames .
z2 :name z3
z3 :op1 0
z1 :ARG1 z2
z1 :mod z4
z0 :op1 z1
z0 :op2 z5
z5 :ARG1 z2
z5 :mod z4