For plan sponsors

Your retirement plan should work harder for you.

You sponsor the plan, so you carry the most exposure and stand to gain the most from it. Yet owner-sponsored plans are usually built to clear compliance - not to make the most of what you personally set aside or reduce the liability that sits on your name.

3(21) plan fiduciary Fee-based
Annual owner contributions - floor vs. ceiling
$24,500 Standard deferral - where some owners stop
$72,000+ What profit sharing + enhanced plan design can reach

That gap - roughly $47,500 a year for 2026 - is largely money that would otherwise go straight to taxes. In our experience, most plans never capture it because they were never designed to.

Figures reflect 2026 IRS limits: $24,500 employee elective deferral and a $72,000 total annual-additions limit (higher with age-50+ catch-up contributions). Limits change annually, and your actual maximum depends on plan design, compensation, and age. This is a hypothetical example for illustrative purposes only and should not be considered as specific tax advice. You should consult a legal or tax professional regarding your individual situation.

How the gap closes

Three levers move you from the floor to the ceiling.

Getting an owner well past the standard deferral isn't a trick - it's deliberate plan design. Three levers do most of the work, layered to fit your income and your goals.

1
Profit sharing
Employer profit-sharing contributions stack on top of your deferral and can be allocated to favor owners and key people - within IRS limits and testing rules.
2
Safe harbor design
A safe harbor structure clears the nondiscrimination tests that otherwise cap what a highly compensated owner is allowed to defer.
3
Enhanced plan design
Where income is steady, the plan can be designed to move considerably more into retirement accounts each year. How much depends heavily on the owner's age - the closer to retirement, the more the design can do.
Personal liability

The plan is in your name. So is the liability.

As plan sponsor, you're a named fiduciary under ERISA. That means you personally - not your company - can be held responsible for plan losses, unreasonable fees, and compliance failures. Most owners don't see that exposure clearly until something tests it.

We serve as a 3(21) investment fiduciary to the plan. You keep final authority and remain the decision-maker - but our recommendations are held to a fiduciary standard, and the governance behind them is documented and monitored. That is a very different commitment than simply selling you a service.

Unreasonable fees
If plan fees aren't reasonable and documented, you're exposed - even if you never knew. DOL enforcement here has only intensified.
Investment selection
You're responsible for a prudent, monitored investment menu. "I didn't know" has never been a defense.
Undocumented process
In a DOL audit, if the fiduciary process wasn't written down, it didn't happen.
Failure to monitor
Hiring a provider doesn't transfer your duty. You still have to monitor them, in writing, every year.
What we do for owners

We treat you as the owner and the sponsor - because you're both.

The plan shouldn't serve only your employees. We design and run it so it works just as hard for the person who signs for it.

Increase owner deferrals
We structure profit sharing, safe harbor provisions and after-tax options to help you reach the maximum IRS limits.
Mitigate the fiduciary risk
We advise the plan as a 3(21) fiduciary and document the governance behind every decision - the prudent process that regulators look for, kept current and in writing.
Manage the investment menu
We select, monitor, and replace investments on a documented quarterly basis. When a fund lags, we act - and we record that we acted.
Benchmark & negotiate fees
We measure your total plan cost against comparable plans and press recordkeepers for better terms on your behalf.
Drive enrollment & education
We run enrollment campaigns and financial education designed to lift participation - so the benefit you pay for is actually used.
Coordinate with your wealth
The plan doesn't live in isolation. We line it up with your personal accounts, tax strategy, and exit timeline.
Start here

Is your plan maximizing what you personally defer?

Many aren't. Thirty minutes is enough to see if you're leaving anything on the table - and what a better-built plan could do for you.

Find out what you're leaving

No commitment. Just a straightforward look at whether your plan is working as hard as it should.