Xinyi Cindy Yu, CPA/CFP

Partner of CINDIE CPA and EliteCPA P.C. http://www.cindiecpa.com

🚀 The Owner’s Guide to 401(k) Maximization: Achieve a $77,500 Roth Contribution at Minimum Cost

As a business owner, you face a unique challenge: providing a valuable retirement benefit to your team while also maximizing your personal, tax-advantaged savings. When your non-highly compensated employees (NHCEs) are low-income and choose not to contribute, your plan faces mandatory IRS testing that can limit your contributions.

The good news? There is one specific 401(k) design that legally bypasses these limitations and guarantees you can achieve the highest possible Roth savings—up to $77,500 for owners age 50+ (2025 limits)—for the lowest employer cost.

Here is the essential blueprint for your optimized 401(k) plan.

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Part I: The Owner’s Contribution Goal (The $77,500 Target)

Your goal is to maximize your contribution to the tax-free Roth bucket. This requires leveraging the Mega Backdoor Roth strategy, which uses three contribution components that must fit under the total Annual Additions cap (Section 415 limit: $70,000 in 2025, plus an additional $7,500 catch-up contribution for owners 50 and older).

Contribution Component	Source	2025 Amount (Owner Age 50+)	Purpose
Roth Deferral (Base + Catch-up)	Employee Salary	$31,000	Maxes out the annual deferral limit.
Safe Harbor Contribution	Employer	$6,000 (Example: 3%×$200K salary)	Required to guarantee compliance.
After-Tax Contribution	Employee Salary	$40,500	The “Mega Backdoor” contribution, filling the space up to the $70,000 cap.
Total Max Savings		$77,500	All $77,500 can be converted to or designated as Roth.

This owner goal is fixed—it is the maximum the IRS allows. The challenge is ensuring the plan passes the non-discrimination tests without forcing expensive, unpredictable contributions to your lower-income employees.

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Part II: The Optimal Plan Design: The “Free Pass” Solution

The key to minimizing employer cost is to avoid the Actual Contribution Percentage (ACP) Test, which is the test that would restrict the owner’s After-Tax contribution.

🔑 The Solution: The 3% Safe Harbor Nonelective (SHNEC)

To achieve the lowest possible employer cost while maximizing the owner’s contribution, your plan must be structured as follows:

Feature	Requirement	Why It Works
Safe Harbor Choice	Elect the 3% Nonelective Contribution (SHNEC).	Automatically satisfies the ADP Test (for deferrals).
Matching Contribution	DO NOT OFFER ANY MATCHING CONTRIBUTION.	This is the crucial step. Without a match, the SHNEC also automatically satisfies the ACP Test, providing a “free pass” for your Mega Backdoor Roth contributions.
QNEC Provision	DO NOT RELY ON QNEC.	Since the ACP test is automatically satisfied, the costly, corrective QNEC is $0.

The Calculation of the Employer’s Minimum Cost

The only mandatory employer cost is the 3% SHNEC, applied to all eligible employees (owner and NHCE), regardless of whether they contribute.

By adopting this design, the employer’s cost is simply the mandatory $7,050 Safe Harbor Contribution, and $0 is required for corrective QNECs.

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Part III: The Action Plan for Implementation

To implement this structure and guarantee your ability to use the Mega Backdoor Roth, you must take the following steps:

1. Adopt the Plan Amendment: Ensure your 401(k) Plan Document is formally amended to include:
   • The 3% Safe Harbor Nonelective Contribution provision.
   • A provision allowing Voluntary Employee After-Tax Contributions (the MBDR source).
   • A provision allowing In-Plan Roth Conversions or In-Service Withdrawals of the after-tax money.
   • A provision explicitly removing all Employer Matching Contributions (if they currently exist).
2. Notify Employees: Provide the required Safe Harbor notice to all eligible employees at least 30 days before the start of the new plan year.
3. Execute the Mega Backdoor: Once the plan is in effect, the owner’s contribution strategy is:
   • Contribute the $31,000 (base + catch-up) as Roth Deferral through payroll.
   • Contribute the remaining $40,500 as a Voluntary After-Tax Contribution.
   • Immediately execute the In-Plan Roth Conversion or roll the $40,500 out to a personal Roth IRA to start tax-free growth immediately.

This simple, low-cost structure is the most effective way for small business owners to secure maximum personal retirement savings while maintaining full IRS compliance.

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Disclaimer: The limits used are for the 2025 tax year. This article is for informational purposes only. Business owners should consult with a qualified third-party administrator (TPA) and tax advisor before implementing any changes to their retirement plan.

🚀 401(k) 计划最大化指南：以最低成本实现 77,500 美元的 Roth 账户缴款

作为企业主，您面临着一项独特的挑战：既要为您的团队提供有价值的退休福利，又要最大化您个人享有税收优惠的储蓄。当您的非高薪员工 (NHCE) 收入较低且选择不缴款时，您的计划将面临美国国税局 (IRS) 的强制性测试，这可能会限制您的缴款额度。

好消息是？有一种特定的 401(k) 计划设计可以合法地绕过这些限制，并保证您能够以最低的雇主成本实现最高的 Roth 账户储蓄——50 岁及以上的企业主最高可达 77,500 美元（2025 年的限额）。

以下是您优化 401(k) 计划的基本蓝图。

第一部分：企业主的缴款目标（77,500 美元的目标）

您的目标是最大化您对免税 Roth 账户的缴款。这需要利用“超级后门罗斯”策略，该策略使用三个缴款组成部分，且总缴款额必须控制在年度新增缴款总额上限之内（2025 年第 415 条款限额为 70,000 美元，50 岁及以上所有者可额外获得 7,500 美元的补缴缴款）。

缴款组成部分 来源 2025 年金额（所有者年龄 50 岁及以上） 用途 罗斯递延缴款（基本缴款 + 补缴缴款） 员工薪资 31,000 美元 达到年度递延缴款上限。 安全港缴款 雇主 6,000 美元（例如：3% × 20 万美元薪资） 确保合规的必要条件。 税后缴款 员工薪资 40,500 美元 “超级后门”缴款，填补 70,000 美元上限的空缺。 最高储蓄总额 77,500 美元 所有 77,500 美元均可转换为罗斯账户或指定为罗斯账户。

所有者的缴款目标是固定的——这是美国国税局 (IRS) 允许的最高限额。挑战在于如何确保计划通过非歧视性测试，同时避免强制低收入员工缴纳昂贵且不可预测的款项。

第二部分：最佳计划设计：“免责”方案

最大限度降低雇主成本的关键在于避免实际缴款比例 (ACP) 测试，该测试会限制所有者的税后缴款。

🔑 解决方案：3% 安全港非选择性缴款 (SHNEC)

为了在最大限度提高所有者缴款的同时实现尽可能低的雇主成本，您的计划必须按以下方式构建：

功能要求 工作原理 安全港选择 选择 3% 非选择性缴款 (SHNEC)。自动满足 ADP 测试（针对递延缴款）。 匹配缴款 不提供任何匹配缴款。这是关键步骤。如果没有匹配缴款，SHNEC 也将自动满足 ACP 测试，从而为您的 Mega Backdoor Roth 供款提供“免缴通行证”。QNEC 条款：请勿依赖 QNEC。由于 ACP 测试已自动满足，因此成本高昂的纠正性 QNEC 为 0 美元。

雇主最低成本的计算

雇主唯一强制性成本是 3% 的 SHNEC，适用于所有符合条件的员工（所有者和非 HCE），无论他们是否缴款。

以所有者年薪 20 万美元、非选择性员工年薪 3.5 万美元为例：

雇主最低总成本 = (所有者安全港缴款额) + (非选择性员工安全港缴款额)

雇主最低总成本 = (20 万美元 × 3%) + (3.5 万美元 × 3%)

雇主最低总成本 = 6,000 美元 + 1,050 美元 = 7,050 美元

采用此方案后，雇主的成本仅为强制性的 7,050 美元安全港缴款额，无需支付任何纠正性合格非选择性缴款额。

第三部分：实施行动计划

为实施此方案并确保您能够使用“超级后门罗斯”计划，您必须采取以下步骤：

采纳计划修正案：确保您的 401(k) 计划文件已正式修订，包含以下内容：

3% 安全港非选择性缴款条款。

允许员工自愿缴纳税后资金（即MBDR来源）的条款。

允许在计划内进行罗斯转换或在职期间提取税后资金的条款。

明确取消所有雇主匹配缴款（如果目前存在）的条款。

通知员工：在新计划年度开始前至少30天，向所有符合条件的员工提供所需的“安全港”通知。

执行“超级后门”计划：计划生效后，所有者的缴款策略如下：

通过工资单缴纳31,000美元（基本缴款+补缴款）作为罗斯递延缴款。

缴纳剩余的40,500美元作为自愿税后缴款。

立即执行计划内罗斯转换，或将40,500美元转入个人罗斯IRA账户，以立即开始免税增长。

这种简单、低成本的方案是小型企业主在确保完全符合美国国税局 (IRS) 规定的前提下，最大限度保障个人退休储蓄的最有效途径。

免责声明：本文所列限额适用于 2025 纳税年度。本文仅供参考。企业主在对退休计划进行任何更改之前，应咨询合格的第三方管理机构 (TPA) 和税务顾问。

Xinyi Cindy Yu, CPA/CFP

Partner of CINDIE CPA and EliteCPA P.C. http://www.cindiecpa.com

Unlocking a Powerful Retirement Strategy: The Mega-Backdoor Roth 巨额后门 Roth

For high-income earners who have maxed out their traditional retirement accounts, the Mega-Backdoor Roth is an advanced strategy that can significantly increase tax-free savings for retirement. Unlike a standard Roth IRA, which has strict income limits, the Mega-Backdoor Roth leverages an often-overlooked feature in many 401(k) plans to allow for massive after-tax contributions that are then converted into a Roth account.

1. Eligibility: Who Can Use This Strategy?

The Mega-Backdoor Roth is not a universally available option. It hinges on the specific features of your employer-sponsored retirement plan. To be eligible, your 401(k), 403(b), or 457 plan must allow for two critical components:

• After-Tax Contributions: Your plan must permit you to make after-tax contributions beyond the regular employee deferral limit (the standard pre-tax or Roth 401(k) contributions).
• In-Service Distributions or Conversions: The plan must allow you to either take “in-service” distributions (withdrawals while you are still employed) of these after-tax funds or perform an “in-plan” conversion, moving the after-tax money directly into a Roth 401(k) within the same plan.

It is essential to check with your human resources department or plan administrator to confirm if these features are available in your plan. If your plan does not allow in-service distributions or conversions, you may have to wait until you leave your job to execute the conversion, which could result in a significant tax bill on any earnings that have accrued in the after-tax portion of your account.

2. The Flow of the Mega-Backdoor Roth

The process is a two-step maneuver that takes advantage of the total annual contribution limit for defined contribution plans. This limit is much higher than the employee elective deferral limit. Here is a step-by-step breakdown:

1. Maximize Your Standard Contributions: First, you must max out your regular employee contributions to your 401(k). This can be a pre-tax or Roth 401(k) contribution, up to the annual limit ($23,500 in 2025, with higher catch-up limits for those age 50 and over).
2. Make After-Tax Contributions: Once you have reached the employee deferral limit, you then make additional contributions to your 401(k) on an after-tax basis. The maximum you can contribute here is the difference between the total annual contribution limit for your plan ($70,000 in 2025) and the sum of your employee contributions and any employer contributions (e.g., matching funds).For example, if you contribute the maximum employee deferral of $23,500 and your employer matches $10,000, you could potentially contribute up to $36,500 ($70,000 – $23,500 – $10,000) in after-tax dollars.
3. Perform the Conversion: The final and most crucial step is to convert the after-tax contributions into a Roth account. This is typically done as soon as possible after the contributions are made to minimize any investment gains in the after-tax portion, which would be taxable upon conversion. The conversion can be either:
   • To a Roth IRA: You roll the after-tax funds out of your 401(k) and into a separate Roth IRA.
   • To a Roth 401(k): If your plan offers an in-plan Roth conversion, you can move the funds into a Roth 401(k) within the same plan.

Once the funds are in a Roth account, they can grow tax-free, and qualified withdrawals in retirement will also be tax-free.

3. Mega-Backdoor Roth vs. Backdoor Roth IRA

While both strategies are designed to help high-income earners save more in Roth accounts, they target different contribution limits and mechanisms.

Feature	Mega-Backdoor Roth	Backdoor Roth IRA
Primary Goal	To supercharge Roth savings using high 401(k) contribution limits.	To bypass income limits for direct Roth IRA contributions.
Annual Limit	The total 401(k) contribution limit ($70,000 in 2025) minus employee and employer contributions.	The annual IRA contribution limit ($7,000 in 2025).
Mechanism	Making after-tax contributions to a 401(k) and converting them to a Roth IRA or Roth 401(k).	Making a non-deductible contribution to a traditional IRA and converting it to a Roth IRA.
Eligibility	Dependent on specific 401(k) plan features (after-tax contributions and in-service distributions/conversions).	Anyone with earned income, regardless of income level, as long as they don’t have pre-tax money in other traditional IRAs (due to the pro-rata rule).

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The key difference is the scale. A Backdoor Roth IRA allows a person to contribute a modest amount each year, whereas the Mega-Backdoor Roth can be used to funnel tens of thousands of dollars into a Roth account, making it a much more powerful tool for accumulating tax-free wealth.

4. Institutions Offering Mega-Backdoor Roth

The availability of a Mega-Backdoor Roth strategy is determined by your employer’s plan, not the financial institution itself. The plan provider simply facilitates the features that the employer has chosen to include. However, certain companies are well-known for offering this valuable benefit to their employees. This is a crucial detail to consider when evaluating a job offer, especially for high earners.

While a comprehensive list is difficult to maintain as plan details can change, major financial institutions that serve as 401(k) plan administrators, such as Fidelity Investments, Vanguard, and Charles Schwab, can often support the administrative functions required for a Mega-Backdoor Roth, provided the employer’s plan is set up to allow it.

Additionally, some specialized companies and financial advisors, like IRA Financial, focus on helping self-employed individuals and small business owners set up Solo 401(k) plans that are explicitly designed to enable the Mega-Backdoor Roth strategy.

Ultimately, whether you can use a Mega-Backdoor Roth is a matter of checking with your employer and ensuring your plan has the right features. If so, it can be a highly effective way to turbocharge your tax-free retirement savings.

For more details, please consult a tax professional. The presentation was prepared by Xinyi Cindy Yu, Partner at CINDIE and EliteCPA P.C., cindy.yu@cindiecpa.com, located at 200 Centennial Ave, Suite 106, Piscataway, NJ 08854

开启强大的退休策略：巨额后门 Roth

对于那些已经将传统退休账户存满的高收入人群来说，“巨额后门 Roth”（Mega-Backdoor Roth）是一种先进的策略，可以显著增加免税的退休储蓄。与有严格收入限制的标准 Roth IRA 不同，“巨额后门 Roth”利用许多 401(k) 计划中一个常被忽视的功能，允许进行大量的税后供款，然后将其转换到 Roth 账户中。

1. 资格：谁可以使用此策略？

“巨额后门 Roth”并非普遍可用的选项。它取决于你的雇主赞助的退休计划的具体功能。要符合资格，你的 401(k)、403(b) 或 457 计划必须允许两个关键组成部分：

• 税后供款（After-Tax Contributions）： 你的计划必须允许你在常规员工供款限额（标准的税前或 Roth 401(k) 供款）之外，进行税后供款。
• 在职分发或转换（In-Service Distributions or Conversions）： 该计划必须允许你提取这些税后资金的“在职分发”（即在职期间的提款），或执行“计划内转换”，将税后资金直接转入同一计划内的 Roth 401(k) 账户。

与你的人力资源部门或计划管理员确认这些功能是否在你的计划中可用至关重要。如果你的计划不允许在职分发或转换，你可能需要等到离职后才能执行转换，这可能会导致税后部分账户中产生的任何收益产生高额税单。

2. “巨额后门 Roth”的流程

这个过程是一个两步操作，利用了“固定供款计划”（defined contribution plans）的总年度供款上限。这个上限远高于员工自主供款的上限。以下是分步详解：

1. 最大化标准供款： 首先，你必须将常规的 401(k) 员工供款存满。这可以是税前或 Roth 401(k) 供款，最高可达年度限额（2025 年为 $23,500，50 岁及以上的人有更高的追加供款限额）。
2. 进行税后供款： 一旦达到员工供款限额，你就可以在税后基础上向你的 401(k) 进行额外供款。这里的最高供款额是你的计划总年度供款上限（2025 年为 $70,000）与你的员工供款和任何雇主供款（例如，匹配资金）之和的差额。 例如，如果你供款了最高员工供款额 $23,500，并且你的雇主匹配了 $10,000，那么你理论上可以供款高达 $36,500（$70,000 – $23,500 – $10,000）的税后资金。
3. 执行转换： 最后、也是最关键的一步，是将税后供款转换成 Roth 账户。这通常在供款后尽快完成，以最小化税后部分产生的任何投资收益，因为这部分收益在转换时需要纳税。转换可以有以下两种方式：
   • 转入 Roth IRA： 你将税后资金从你的 401(k) 中转出，并转入一个独立的 Roth IRA。
   • 转入 Roth 401(k)： 如果你的计划提供“计划内 Roth 转换”功能，你可以将资金转入同一计划内的 Roth 401(k)。

一旦资金进入 Roth 账户，它们就可以免税增长，并且退休时的合格提款也将是免税的。

3. “巨额后门 Roth”与“后门 Roth IRA”的简要比较

虽然这两种策略都旨在帮助高收入人群在 Roth 账户中存入更多资金，但它们针对不同的供款限额和机制。

特征	巨额后门 Roth	后门 Roth IRA
主要目标	利用高 401(k) 供款限额来大幅增加 Roth 储蓄。	绕过 Roth IRA 直接供款的收入限制。
年度限额	401(k) 总供款限额（2025 年为 $70,000）减去员工和雇主供款。	年度 IRA 供款限额（2025 年为 $7,000）。
机制	向 401(k) 进行税后供款，并将其转换为 Roth IRA 或 Roth 401(k)。	向传统 IRA 进行不可抵扣供款，并将其转换为 Roth IRA。
资格	取决于特定的 401(k) 计划功能（税后供款和在职分发/转换）。	任何有劳动收入的人，无论收入水平如何，只要他们的其他传统 IRA 中没有税前资金（由于按比例分配规则）。

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主要区别在于规模。“后门 Roth IRA”每年允许供款适度的金额，而“巨额后门 Roth”可以用来将数万美元的资金存入 Roth 账户，使其成为一个积累免税财富的更强大工具。

4. 提供“巨额后门 Roth”的机构

“巨额后门 Roth”策略的可用性取决于你的雇主计划，而不是金融机构本身。计划提供商只是为雇主选择的功能提供便利。然而，一些公司因向其员工提供这一宝贵福利而闻名。这在评估工作机会时是一个重要的细节，特别是对于高收入者而言。

虽然由于计划细节可能随时更改，很难维护一个全面的列表，但一些主要的金融机构，如 Fidelity Investments、Vanguard 和 Charles Schwab，作为 401(k) 计划管理员，只要雇主的计划设置为允许，通常都可以支持“巨额后门 Roth”所需的管理功能。

此外，一些专业公司和金融顾问，如 IRA Financial，专注于帮助自雇人士和小型企业主建立 Solo 401(k) 计划，这些计划被明确设计来启用“巨额后门 Roth”策略。

总而言之，你是否可以使用“巨额后门 Roth”取决于你与雇主确认并确保你的计划具备正确的功能。如果具备，它将是大幅加速你的免税退休储蓄的非常有效的途径。