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.
404(ERS) has limited availability for certain kinds of organized efforts.
( z0 available :ARG1 ( z1 effort :ARG1-of ( z2 organize ) :mod ( z3 kind :mod ( z4 certain ) ) ) :ARG1-of ( z5 limit ) :ARG2 ( z6 product :name ( z7 name :op 404 ) ) )
(z0 / available-02
    :ARG1 (z1 / effort-01
              :ARG1-of (z2 / organize-01)
              :mod (z3 / kind
                       :mod (z4 / certain)))
    :ARG1-of (z5 / limit-01)
    :ARG2 (z6 / product
              :name (z7 / name
                        :op1 404)))
404 ( ERS ) has limited availability for certain kinds of organized efforts .
z6 :name z7
z7 :op1 0
z0 :ARG1-of z5
z0 :ARG2 z6
z3 :mod z4
z1 :ARG1-of z2
z1 :mod z3
z0 :ARG1 z1