Jump to content

Children as Participants in a 401(k) Plan


Recommended Posts

Guest EMM118
Posted

Husband and wife own a family business. They pay their 10-year old twins compensation of less than $10,000 (sure beats my paper route as a kid!!!). Company will establish a 401(k) plan with no minimum age or service requirements. Can these kids also defer 100% of their compensation? I'm guessing the answer is yes, provided the compensation is justified. Any thoughts are greatly appreciated. Ed

Posted

How does one defer 100% of something that is subject to FICA?

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Guest EMM118
Posted

Clearly, the children's compensation would be subject to employment taxes.

Guest Ben Wells
Posted

The children need to be performing services that are (at least arguably) worth the compensation being paid. Otherwise you have a deductibility issue.

Posted

Everyone's probably familiar with the most popular rationale for compensating young children -- put their cute little faces in the business's advertisements.

Lori Friedman

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use