Waiting for Eligibility Data
Intent(k) receives eligible census data from Eligibility(k). Open Eligibility(k), run eligibility, then click "Intent(k)" to send data here.
Step 1: Plan Goals
What does the plan sponsor want to achieve? Select all that apply, or add a custom goal.
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Maximize Owner Benefits
Highest possible contributions and tax-deferred savings for the business owner(s).
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Minimize Employer Cost
Keep total employer contributions as low as possible while maintaining compliance.
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Attract & Retain Talent
Competitive benefits package to recruit and keep quality employees.
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Safe Harbor Compliance
Avoid ADP/ACP nondiscrimination testing with a safe harbor design.
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Tax-Deferred Savings for All
Provide meaningful retirement savings opportunity for all eligible employees.
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Simple Administration
Minimize complexity and ongoing administrative burden.
Step 2: Employer Match
Will the employer provide a matching contribution? If yes, select the match type.
Employer Match
Employer contributes based on employee deferrals
Select a match type:
Define match tiers:
% match on first % of comp
% match on next % of comp
Up to 5 tiers supported.
📊 Estimated Annual Match Cost
— per year (maximum)
Assumes all employees defer enough to receive the full match. Compensation capped at the 401(a)(17) limit.
Step 3: Profit Sharing
Will the employer make profit sharing contributions? This is separate from matching.
Profit Sharing
Discretionary employer contributions allocated to participants
Select allocation method:
📊 Profit Sharing Cost Preview
Based on eligible employee compensation. Actual amounts determined by Design(k) modeling.
Step 4: Vesting & Auto-Enrollment
Configure vesting schedules for employer contributions and set up automatic enrollment if desired.
Vesting Schedules
Vesting determines how quickly employees own employer contributions. Employee deferrals are always 100% vested immediately.
Employer Match Vesting
Profit Sharing Vesting
Automatic Enrollment
Automatically enroll eligible employees at a default deferral rate. Employees can opt out or change their rate.
Auto-Enrollment
Automatically enroll employees at a default deferral rate
Step 5: Employer Budget
Set an annual employer budget. Design(k) will use this to model contributions that fit within this constraint.
Total employer cost (match + PS)
How budget works in Design(k):
Design(k) will model employer contributions and show you the total cost. If it exceeds your budget, you can come back here, adjust your match/PS settings, and re-send. This iterative loop helps you find the right plan design.
Step 6: Review & Send to Design(k)
Review your configuration below. The AI will provide an overview, then you can send everything to Design(k).
AI Analyzing Configuration…
Reviewing your plan goals, match settings, and budget for consistency.
Intent(k) v1.5 · Part of the (k) Suite by Waivz.ai
🎨 Plan Configuration Templates
Select a pre-built configuration to auto-fill your plan settings. Click any card to apply it — you can customize after loading.
Common Configurations
Starter Plan
Startup Standard
Best for: New businesses wanting a simple, compliant plan with minimal employer cost.
MatchSH Basic (4% max)
Profit SharingNone
Budget$25,000
VestingImmediate
✓ No ADP/ACP testing ✓ Low admin burden ✗ Limited owner benefits
Most Popular
Safe Harbor Essential
Best for: Businesses wanting testing-free compliance with a balanced employer contribution.
MatchSH Basic (4% max)
Profit SharingPro-Rata
Budget$50,000
VestingMatch: Immed / PS: 3yr cliff
✓ No ADP/ACP testing ✓ PS flexibility ◆ Moderate cost
Budget Friendly
Cost Conscious
Best for: Businesses that need safe harbor but want the lowest possible employer cost.
MatchSH Non-Elective (3%)
Profit SharingNone
Budget$15,000
VestingImmediate
✓ Lowest SH cost ✓ No deferral required ✗ All employees get 3%
Competitive
Talent Magnet
Best for: Companies in competitive markets wanting generous benefits to attract and retain top talent.
MatchSH Enhanced (4%+)
Profit SharingPro-Rata 5%
Budget$150,000
Auto-EnrollEACA @ 6%
✓ Top-tier benefits ✓ High participation ✗ Higher employer cost
Owner-Focused Designs
Owner Max
Owner Maximizer
Best for: Older owners with younger staff wanting maximum tax-deferred savings through cross-tested PS.
MatchSH Non-Elective (3%)
Profit SharingCross-Tested
Budget$150,000
Owner Allocation70-90%+
✓ Max owner deductions ✓ Lower staff cost possible ✗ Requires annual EBAR testing ✗ Gateway minimum ~5%
Solo / Micro
Solo Consultant
Best for: Self-employed or 1-2 employee firms. Owner gets nearly all contributions with minimal cost for staff.
MatchSH Non-Elective (3%)
Profit SharingCross-Tested
Budget$50,000
VestingMatch: Immed / PS: 6yr graded
✓ Max owner allocation ✓ 6yr graded reduces turnover cost ◆ Age gap drives benefit
Practice
Professional Practice
Best for: Dental, medical, law, or accounting practices with multiple high-earning partners and younger staff.
MatchSH Enhanced (4%+)
Profit SharingCross-Tested
Budget$120,000
VestingMatch: Immed / PS: 6yr graded
✓ Partner-level deductions ✓ Staff retention via graded vesting ✗ Higher admin complexity
Multi-Owner
Partnership Integrated
Best for: Partnerships wanting to favor higher-paid owners using Social Security integration with moderate complexity.
MatchSH Basic (4% max)
Profit SharingIntegrated (Perm. Disparity)
Budget$100,000
VestingMatch: Immed / PS: 3yr cliff
✓ Higher rate above SS base ✓ Simpler than cross-tested ◆ Moderate owner advantage
Auto-Enrollment Designs
Auto-Pilot
QACA Auto-Pilot
Best for: Enterprises wanting maximum participation via auto-enrollment with slightly lower match cost and delayed vesting.
MatchQACA (3.5% max)
Profit SharingPro-Rata
Auto-EnrollQACA @ 4%, +1%/yr to 10%
Budget$200,000
✓ 90%+ participation rates ✓ 2yr cliff vesting OK ✗ Requires auto-enrollment
Modern / Tech
Tech Startup
Best for: Growing tech companies wanting competitive benefits with auto-enrollment and escalation to build savings culture.
MatchSH Enhanced (4%+)
Profit SharingDiscretionary
Auto-EnrollEACA @ 3%, +1%/yr to 10%
Budget$75,000
✓ Flexible PS commitment ✓ Builds deferral culture ◆ PS optional each year
Quick Comparison: Percent to Owner
Based on a typical scenario: 55-year-old owner earning $300K with 4 younger employees averaging $55K each.
Cost Conscious
Startup Standard
SH Essential
Talent Magnet
Partnership
Professional Practice
Owner Maximizer
Solo Consultant
💡 How Templates Work in Intent(k)
Clicking a template auto-fills your Goals, Match, Profit Sharing, Vesting, Auto-Enrollment, and Budget settings. You can then customize any setting before sending to Design(k). Templates are starting points — adjust them to fit your client's specific situation. The cost estimators on Steps 2-3 and budget guardrails on Step 5 will recalculate instantly with the loaded template values.
📊 2026 IRS Contribution Limits
Master the IRS contribution limits to help clients maximize their retirement savings. Here's what you need to know for 2025 and 2026.
Key 401(k) Limits
401(k)/403(b)/457 Elective Deferrals
2025:$23,500
2026:$24,500
Age 50+ Catch-Up
2025:$7,500
2026:$8,000
🔥 Ages 60–63 Super Catch-Up (SECURE 2.0)
2025:$11,250
2026:$11,250
Annual Additions Limit §415(c)
2025:$70,000
2026:$72,000
Compensation & Testing Thresholds
§401(a)(17) Comp Cap
2025:$350,000
2026:$360,000
HCE Threshold §414(q)
2025:$160,000
2026:$160,000
Key Employee / Officer
2025:$230,000
2026:$235,000
Social Security Wage Base
2025:$176,100
2026:$184,500
What This Means
In 2026, employees under 50 can defer up to $24,500 in pre-tax or Roth contributions. Those 50+ can add $8,000 in catch-up contributions for a total of $32,500. The 402(g) limit applies across all plans — an employee with two 401(k)s shares one limit.
Starting in 2025, participants turning 60, 61, 62, or 63 during the plan year can make an enhanced catch-up of $11,250 instead of the standard $7,500/$8,000. This replaces (does not stack with) the regular catch-up. Designed to help near-retirees accelerate savings. SECURE 2.0 also requires catch-up contributions for HCEs earning $145K+ to be made as Roth.
The §415(c) limit of $72,000 (2026) is the total annual additions per participant: employee deferrals + employer match + employer profit sharing + forfeitures. Catch-up contributions are excluded from this limit. For an owner wanting maximum tax deferral: $24,500 deferral + $8,000 catch-up + employer PS up to the 415 ceiling.
The §401(a)(17) cap of $360,000 (2026) limits the compensation used for contribution calculations. An owner earning $500K can only have contributions calculated on $360K. This cap applies per-employer and affects match calculations, profit sharing allocations, and nondiscrimination testing.
Employees earning ≥$160,000 in the prior year (or >5% owners) are HCEs for nondiscrimination testing. The $160K threshold is unchanged for 2025→2026 testing. Without safe harbor, HCE deferrals are limited by the ADP test results — if NHCEs defer at low rates, HCEs may be forced to reduce their contributions or receive refunds.
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Tip: Intent(k) automatically applies the correct IRS limits for the selected plan year. The cost estimators on Steps 2-3 use the §401(a)(17) compensation cap when calculating match and profit sharing costs. Design(k) will model the full 415(c) annual additions limit per participant.
🏗️ 401(k) Plan Type Comparison
Not all retirement plans are created equal. The right plan depends on business size, owner goals, and how much you want going to employees vs. owners.
Common Plan Types
Starter Plan
Traditional 401(k)
Best for: Companies wanting maximum flexibility in plan design and employer contribution levels.
Employee Deferral (2026)$24,500
Catch-up (50+)$8,000
Employer MatchDiscretionary
✓ Full flexibility ✓ Roth option ✗ Requires ADP/ACP testing
Most Popular
Safe Harbor 401(k)
Best for: Businesses wanting to maximize owner savings with predictable employee cost. Bypasses ADP/ACP testing.
Employee Deferral (2026)$24,500
Catch-up (50+)$8,000
Total Annual Additions$72,000
✓ No ADP/ACP testing ✓ Profit sharing flexibility ✓ Roth & loan options ✗ 3–4% required to employees
Age-Weighted
401(k) Cross-Tested
Best for: Older owners with younger employees — maximize owner allocation through age-weighted profit sharing.
Employee Deferral (2026)$24,500
Catch-up (50+)$8,000
Owner allocation potential70–90%+
✓ Favors older participants ✓ Lower staff cost possible ✗ Requires annual testing
Max Deduction
401(k) + Cash Balance
Best for: High earners ($400K+) wanting maximum tax-deferred savings. $200K+ per year possible.
401(k) Deferral (2026)$24,500
401(k) + EmployerUp to $72,000
Cash Balance (age-based)$50K–$250K+
✓ Highest deduction possible ✓ Defined benefit pension ✓ Age-accelerated savings ✗ Requires actuary ✗ Annual funding commitment
Quick Comparison: Percent to Owner
Based on a typical scenario: 55-year-old owner earning $250K with 4 younger employees averaging $55K each.
Traditional
Safe Harbor
Cross-Tested
401(k) + Cash Bal.
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How Intent(k) uses this: Your selections in Steps 2-3 determine which plan type applies. A Safe Harbor match + cross-tested profit sharing creates the "Owner Maximizer" design. Design(k) will model exact costs and contribution allocations based on your census data. Use the Templates sidebar card to quickly load a pre-built configuration for any of these plan types.