50+ year-old solo S-corp owner deducts $200–$400K/yr into a fully-insured DB plan — catch-up on missed years.
IRC §412(e)(3) allows a fully-insured defined benefit plan funded exclusively with life insurance and/or annuities. Because guaranteed contracts fund the projected benefit, actuarial contributions can be much larger than a traditional DB plan — often $200K–$400K/yr for a 50+ year-old solo owner-employee. 100% deductible to the S-corp/C-corp, tax-deferred growth, and provides insurance in kind. Combine with Solo 401(k) for $250K–$500K/yr total pre-tax deferrals. Requires actuarial certification, careful benefit design.
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Borrow against cash-value life insurance at guaranteed rates.
Deduct 60–80% of working-interest investment in year 1.
Insure your own business risks — premiums are deductible.
Hedge funds + alternative assets inside a tax-free wrapper.
Sell appreciated assets tax-free + get lifetime income + charitable deduction.
Deduct now at FMV, grant to charity later — skip cap gains.
Lock in the $13.6M estate exemption before 2026 sunset.
Transfer appreciation to heirs with near-zero gift tax.