{
  "id": "RET_SOLO_401K",
  "name": "Solo 401(k) Contribution",
  "category": "retirement",
  "jurisdiction": "federal",
  "eligibility_type": "profile",
  "eligibility": {
    "description": "Self-employed, no full-time employees; conflicts with SEP for same business",
    "requires_entity_type": "schedule_c",
    "min_age": null,
    "max_age": null
  },
  "parameters": {
    "employee_deferral": {
      "type": "int",
      "description": "employee deferral amount"
    },
    "employer_contribution": {
      "type": "int",
      "description": "employer profit-sharing amount"
    }
  },
  "entity_specific": true,
  "entity_types": [
    "schedule_c"
  ],
  "conflicts": [
    "RET_SEP_IRA"
  ],
  "actionability": {
    "retroactive_status": "depends",
    "retroactive_note": "Employer portion by filing deadline; plan must have been established by Dec 31, 2025",
    "forward_status": "available"
  },
  "description": "Contribute as both employee (deferral) and employer (profit-sharing). Requires self-employment income from the sponsoring entity.",
  "irc_reference": "IRC §401(k); Form 5500-EZ",
  "deadline": "Employee: Dec 31. Employer: filing deadline with extension."
}