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Posted

Assume an LLC that normally has a negative net K1, can the owner still have a 401(k) Plan and put in deferrals and still receive a match?

If there is a negative K1, can the partner still defer on his draw even if there is a negative K1?

Posted

No, on either the deferrals or the match. The 415 limit is the LESSER of 100% of pay or $42,000 (in 2005). His annual addition limit is therefore $0.

I should add to this answer just a bit. Obviously a catch-up contribution, if the person is 50 or over, doesn't count as an annual addition, but of course with no salary you can't defer anything either.

"What's in the big salad?"

"Big lettuce, big carrots, tomatoes like volleyballs."

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