Questions? Call us: (614) 396-7652
2026 Plan Deadlines for CPAs
Your high-income business owner clients can still adopt a profit sharing or defined benefit plan for 2026, up to the business’s filing deadline including extensions.
A quick reference for tax season.
Send Us a Client
We’ll run the numbers before you file
What is still open for 2026
| Plan | Adopt for 2026 by | Notes |
|---|---|---|
| New profit sharing plan | Business filing deadline, including extensions | Employer contributions only |
| New defined benefit or cash balance plan | Business filing deadline, including extensions | Largest deduction for owners 45 and older |
| Solo 401(k) | Filing deadline, not including extensions | Sole proprietors and single-member LLCs; first-year deferrals allowed after year end |
| New 401(k) deferrals in a group plan | December 31, 2026 | Deferrals cannot be made retroactively |
Calendar-year filing deadlines
| Business type | Filing deadline | With extension |
|---|---|---|
| S corporation or partnership | March 15, 2027 | September 15, 2027 |
| Sole proprietor or single-member LLC | April 15, 2027 | October 15, 2027 |
| C corporation | April 15, 2027 | October 15, 2027 |
Retroactive adoption under the SECURE Act and SECURE 2.0 Section 317. A return on extension keeps the adoption window open until the extended date.
15
FIRST 2027 DEADLINES corp and partnership returns are due March 15, 2027, or September 15 with an extension
“I already max out my 401(k). What else can I do for this year?”
That is usually a defined benefit conversation. Once an owner is at the $72,000 defined contribution limit, a defined benefit or cash balance plan is the next layer of the Stack, and for owners in their 50s and 60s it can add a six-figure deduction.
We design the plan with our actuary, show you and your client the numbers, and handle the administration. You stay the tax advisor.
Clients who tend to be a fit
- Profitable and closely held. Steady cash flow, with owners who want a bigger deduction.
- Owner earning $250,000 or more. The higher the income, the more each layer is worth.
- Owner age 45 or older. Defined benefit limits rise with age.
- Smaller or younger staff. Keeps employee contributions efficient.
- A 2026 tax bill higher than expected. There is still time to change it before the return is filed.
Learn more: The Retirement Plan Stack | Cash Balance Plans | Tax Strategies for Business Owners
How Referrals Work
You stay the tax advisor. We handle the plan.
1
Send a Name
Send us the business’s most recent return and a basic employee list.
We Run the Numbers
Our actuary designs the plan and estimates the deduction.
You Review It
We share the design with you and your client before anything is signed.
We Handle the Rest
Plan documents, actuarial work, testing, and filings, every year.
Why business owners work with Life, Inc.
- Everything under one roof. Plan design and administration, investment advisory, and insurance strategies, all from one team. No juggling three different firms.
- A credentialed, in-house team. Our plan specialists hold industry designations including QKA, QPA, and AIF, and handle your plan year round.
- Independent and unbiased. We work with the recordkeeper that fits your business and don’t take kickbacks from any of them.
- Custom, not cookie-cutter. Every plan is designed around the owners’ tax goals first, then built to pass IRS testing.
- Nationwide. We design and administer plans for businesses across the country.
Learn more: 2026 Savings by Age | Cash Balance Plans | The Retirement Plan Stack | Tax Strategies for Business Owners | About Us
FREE Consultation!
Our Most
Asked Questions
Can a new plan be adopted for 2026 after year end?
Yes. Under the SECURE Act, a new profit sharing or defined benefit plan can be adopted up to the business tax filing deadline, including extensions, and treated as adopted for 2026.
Can new 401(k) deferrals be made retroactively?
Not in a group plan. Elective deferrals must come out of 2026 compensation, so a new 401(k) feature needs to be in place before year end.
What about solo 401(k) plans?
Under SECURE 2.0 Section 317, sole proprietors and single-member LLCs can adopt a solo 401(k) after year end and make first-year deferrals, up to the filing deadline without extensions.
Does an extension keep the window open?
Yes. For plans funded by employer contributions, the adoption deadline follows the extended due date of the return.
How large can the deduction be?
It depends on the owner’s age, income, and staff. For owners in their 50s and 60s, defined benefit contributions often reach six figures a year.
What do you need to run the numbers?
The most recent business return, owner compensation, and a basic census with dates of birth, hire dates, and pay.
Who handles the administration?
We do. Plan documents, actuarial work, testing, and Form 5500 filings are handled in house by Life, Inc.
Some Of Our Trusted Partners:
Life, Inc. Retirement Services does not offer tax advice. Please always consult your tax professional about your eligibility for tax credits.
Life, Inc. Retirement Services is a Registered Investment Advisory Firm of the state of Ohio and licensed in Florida and Maryland. All emails and communication are meant to be informative and educational and should not be considered a sale of security until proper notification and disclosures are given.