Day 4 : Maximizing Retirement Contributions Before the New Year

With less than 100 days left in 2025, it's time to ensure you're maximizing your retirement contributions. These contributions not only secure your future but can provide significant tax benefits today.

2025 Contribution Limits

Traditional and Roth IRAs

  • Under 50: $7,000

  • 50 and older: $8,000 (includes $1,000 catch-up contribution)

401(k) Plans

  • Under 50: $23,000

  • 50 and older: $30,500 (includes $7,500 catch-up contribution)

SEP-IRA (for business owners)

  • Up to 25% of compensation or $69,000, whichever is less

  • For self-employed: up to 20% of net self-employment income

Solo 401(k) (for self-employed)

  • Employee contribution: same limits as regular 401(k)

  • Employer contribution: up to 25% of compensation

  • Total maximum: $69,000 (under 50) or $76,500 (50+)

Strategic Considerations

Tax Bracket Management If you expect to be in a lower tax bracket in retirement, traditional contributions (tax-deductible now) might make sense. If you expect higher taxes later, consider Roth contributions (tax-free in retirement).

Cash Flow Planning Don't compromise your emergency fund or current financial stability. Only contribute what you can truly afford to lock away until retirement.

Employer Matching If your employer offers matching, ensure you contribute at least enough to receive the full match—it's free money.

Last-Minute Strategies

December Bonus Allocation If you're expecting a year-end bonus, consider allocating it directly to retirement accounts.

Backdoor Roth Conversion High earners who can't contribute directly to a Roth IRA might consider the backdoor Roth strategy.

Spousal IRA Contributions Even if one spouse doesn't work, you might be able to contribute to a spousal IRA based on the working spouse's income.

Business Owner Opportunities

SEP-IRA Setup Can be established and funded as late as the business tax filing deadline (including extensions).

Solo 401(k) Considerations Must be established by December 31st, but contributions can be made until the tax filing deadline.

Taking Action

  1. Calculate your maximum allowable contribution

  2. Determine how much you've already contributed this year

  3. Assess your cash flow to see how much more you can contribute

  4. Contact your plan administrator or financial advisor

  5. Set up automatic contributions for any remaining months

The Power of Compound Interest

Remember, the money you contribute now has decades to grow. Even small increases in contributions can result in significantly more retirement income.

Don't wait until December 31st—start maximizing your contributions today.

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Day 5 : Don't Overlook This! End-of-Quarter Bookkeeping Checklist

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Day 3 : Is Your Business Ready for a Year-End Tax Planning Session?