SBO-401(k)

A tax-deferred, government-registered retirement savings plan that is specially designed for small business owners (SBOs). Eligible participants are businesses that employ the business's owners and their spouses. The business must not have any other eligible employees.

Investopedia Says:
An SBO-401(k) provides self-employed small business owners the opportunity to participate in a tax-deferred retirement savings plan. These types of savings plans may be self-directed or professionally managed.

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