A dental practice often looks “small” until the census lists hygienists, assistants, and an associate. Those people can be entitled to a benefit. The owner-dentist, often in their 50s with high collections and a long-running 401(k), is the person who feels the $24,500 deferral as too small. The pension is the next layer, not a replacement for paying the team.
We will not quote a contribution from production numbers alone. Collections are not always W-2 wages, and an S corporation’s distributions are not pension compensation. The briefing on S-corp wages is in the archive. The statutory frame is in Publication 560 and the COLA table.
If income is steady and the hygienist cost is acceptable, a 401(k) plus cash balance is the usual shape. If you might add an associate this year, say so before the document is signed. Then send the roster.
