Clients must sign paperwork by September 30 to establish a plan.

Before the deadline arrives, consult with your clients on how a Safe Harbor 401(k) can maximize their contributions regardless of employee participation or deferrals.

With a Safe Harbor 401(k), your clients can:

• Defer up to $17,500 with pretax payroll deductions, regardless of what employees defer.

• Contribute a maximum of $51,000 through employer and employee contributions to further reduce tax liabilities.

• Add $5,500 to the limits if the employee is age 50 or over.

• Defer into Roth (post-tax) 401(k) contributions, regardless of income.