The Defined Benefits Pension Plan: Helping Business Owners Shelter Thousands from Income Tax - YouTube

Channel: Three Oaks Wealth

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okay this video is going to be on how business聽 owners can use define benefit pension plans to聽聽
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save thousands and taxes every single year now I聽 realize that the idea of establishing a plan that聽聽
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promises to pay your employees retirement benefits聽 every single month after they stop working for聽聽
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you for the rest of their lives and having the聽 obligation to fund a plan like that it probably聽聽
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isn't the most palatable idea but if you don't聽 have any employees it can be a great way to put聽聽
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a whole lot more away tax deferred that you can in聽 a traditional qualified defined contribution plan聽聽
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like a 401k for example in 2017 the maximum聽 amount you can put into a qualified defined聽聽
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contribution plan is $54,000 that's nice but if聽 you're getting a late start and saving for your聽聽
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retirement you're a high income earner maybe you聽 know in your 50s you might want to put away more聽聽
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than fifty four thousand dollars a year for your聽 own retirement there are no contribution limits聽聽
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in defined benefit plans the only limits are the聽 amount of benefits that you receive every year聽聽
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after you retire and in 2017 that's two hundred聽 and fifteen thousand dollars a year okay the years聽聽
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have defined benefit plans work first step is to聽 establish a plan document that's the document that聽聽
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describes how the plan works what the eligibility聽 requirements are and what the benefits you get for聽聽
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working for the company for X number of years聽 will be after you retire that's required since聽聽
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defined benefit plans are considered qualified in聽 the eyes of the IRS and qualify for these special聽聽
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tax treatments so once you establish those聽 standards and if you have employees you need聽聽
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to consider what the financial impact of allowing聽 them into the plan and your two versus your five聽聽
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would be and offering them you know fifty thousand聽 dollars in benefits vs. hundred thousand dollars聽聽
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of benefits there's a lot of considerations聽 you need to make if you have employees but聽聽
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if you don't all you need to do is figure out how聽 much you want the plan to pay you after you stop聽聽
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working what happens next is you turn it over聽 to an administrator or an actuary and what they聽聽
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do is they figure out well if you want to be paid聽 $100,000 and defined benefits from this plan every聽聽
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year after you die that means that between now聽 and then you're going to need to put in X number聽聽
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of dollars and they run actuarial calculations聽 based on the expected growth rate between now聽聽
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and when you retire the expected growth rate after聽 you retire and your life expectancy and then the聽聽
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actuary comes back every single year and says聽 based on how fast this account has grown you're聽聽
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going to need to put in this amount of dollars聽 to the plan every single year if you're if you聽聽
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get great investment growth in the plan in year聽 one that means that in year two you're not going聽聽
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to have to fund it with as much dollars because聽 the growth exceeded expectations but if it didn't聽聽
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if it lagged expectations and didn't grow as聽 fast or maybe depreciate it because the market聽聽
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crashed you're going to be obligated to make up聽 that difference with contributions the following聽聽
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year so that's a drawback of defined benefit plans聽 they're not going to show any mercy in years where聽聽
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the market crashes or you have bad investment聽 performance or if the economy shrinks and your聽聽
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business goes through a slump you're still going聽 to be required to put in the correct amount based聽聽
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on the actuarial assumptions the following year聽 and sometimes that can put pressure on business聽聽
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owners but the benefits are too hard to ignore聽 and if you're getting a late start on saving聽聽
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for retirement you can put in whatever dollar聽 amount it takes to give you up to two hundred聽聽
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fifteen thousand dollars a year in retirement聽 benefits that's in 2017 after you stop working聽聽
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so for people who are getting a late start on聽 retirement savings maybe you're in your 50s聽聽
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you're trying to defer taxes this can be a great聽 way to catch up because all these contributions聽聽
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that we're talking about are deductible now聽 if you're younger you're in your 30s or 40s聽聽
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defined benefit plan since you need to hire the聽 actuary and do all these other things there are聽聽
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higher operating costs than there than there are聽 in defined contribution plans and for that reason聽聽
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they really only make sense for people who are聽 a little bit closer to retirement who are trying聽聽
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to make up for lost time if you're in your 30s聽 or your 40s you're probably better off starting聽聽
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with a lower cost defined contribution plan like聽 a 401k or asset buy ray and then maybe graduating聽聽
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to a defined benefit playing when you're a little聽 bit older if you want to okay last point I'll make聽聽
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about defined benefit plans is that you really聽 need to be committed to making a high annual聽聽
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contribution for at least five to seven years聽 because if you're interested in putting away聽聽
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say thirty or forty thousand dollars a year tax聽 deferred for your retirement that's that's great聽聽
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but you're probably better off doing it in like聽 a 401k or maybe a step IRA defined contribution聽聽
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plan that has more flexibility and lower operating聽 costs if you want to put away more than the annual聽聽
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limit which again is in 2017 fifty four thousand聽 dollars a defined benefit plan might be a better聽聽
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option because you can put away a high amount聽 of money for a shorter period of time and by聽聽
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doing so and not being subject to any kind of聽 annual contribution limit you can really save聽聽
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thousands of dollars in taxes by doing that but聽 you have to be able to do it for at least five聽聽
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to seven years in order for the mat to work out聽 and like anything any retirement plan defined聽聽
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contribution defined benefit whatever needs to be聽 coordinated with your aggregate financial plan and聽聽
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investment and retirement strategy if you haven't聽 done so already be sure to check out our short聽聽
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video series on three easy ways business owners聽 can reduce taxes just click this link to watch