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Enjoy All the Benefits that Uni-K Offers

The Uni-K Plan® has many benefits beyond its generous contribution limits. Consider the following:


  • Valuable tax advantages. Uni-K contributions are tax-deductible by your business, and earnings grow on a tax-deferred basis until withdrawn.*
  • Complete contribution flexibility. You decide each year whether to contribute and how much to contribute.
  • Wide range of investment choices. Amundi Pioneer offers a selection of mutual funds ranging from conservative to aggressive so you can tailor your investment program to suit your retirement goals.
  • Hassle-free. Uni-K is easy and inexpensive to maintain. Unlike traditional 401(k) plans, there are no complicated discrimination tests or administrative requirements.
  • Loan availability. You can take loans from your Uni-K account -- tax-free and penalty-free -- under the same guidelines available to large corporate 401(k) plans.
  • Account consolidation. Uni-K can be used to consolidate retirement assets held in different plans to create one convenient account. Uni-K can also accept rollovers of Roth monies from other 401(k) plans. See additional information below.
* For Qualified Distributions, which means that the initial Roth contribution has generally been in the account for five or more years and is either: made on or after the date you attain age 59½; made after your death, or attributable to your being disabled.
The Uni-K Plan® Highlights
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Who May EstablishAny business (includes corporations, partnerships, sole proprietors) that employs only owners, spouses, children and other qualifying family members.

The Uni-K Plan® is not suitable for businesses with full-time, non-owner employees.
Plan Establishment DeadlineYear-end (December 31st).
Maximum Contributions¹Contributions are discretionary each year. For 2018, the maximum is the sum of A, B and C below.
  1. Employer contribution: Up to 25% of compensation
  2. Salary deferral contribution: Up to $18,500
  3. Catch-up contribution for individuals age 50 or older: Up to $6,000
A plus B cannot exceed $55,000 or 100% of compensation.
You also have the added flexibility of selecting to have your elective deferral contributions be made on either a pre-tax or Roth basis.¹
RolloversMoney can be rolled into Uni-K from most other tax-deferred retirement plans, including traditional IRA, SEP and Keogh. See additional rollover information below.
Vesting100% immediate.
LoansAvailable up to 50% of account balance or $50,000, whichever is less. Repayment subject to IRS guidelines.
WithdrawalsAvailable after age 59½ or upon death, disability or plan termination.²
Fees and Administrative Services (Effective April 1, 2017) No set-up fees.

Annual trustee fee for new plans: $150 per individual
  • Distribution fee - $50 per distribution. (There is no fee for Required Minimum Distributions (RMDs) or other periodic payments.)
  • Loan fee: $75 per loan, no ongoing fees
  • Form 5500-series filing services:
  • Participants in Uni-K Plans® with total plan assets exceeding $250,000* - will incur an additional $25 administration fee for preparation of the IRS Form 5500-series. (Note: this service is effective with the 2017 filing year)
  • Plans fully terminating during the year will receive signature-ready IRS Form 5500-series
  • Amendment and restatement fee - $250 per plan
  • Additional fees may apply. Contact Amundi Pioneer for additional information.

* Total Uni-K Plan® value is determined on December 31st of the preceding plan year.

1In 2018, no more than $275,000 of compensation can be taken into account. For unincorporated businesses, compensation is net profit minus one-half of self-employment tax minus employer contributions. See contribution worksheet for complete details.


2Withdrawals are taxable and, prior to age 59½, may be subject to a 10% penalty tax.



Additional Rollover Information: 

If you are retiring or moving on to another job, your retirement plan asset distribution options to consider generally include:

Choice 1: Take your retirement plan assets as a distribution. 
Choice 2: Leave your retirement plan assets in your former employer’s plan. 
Choice 3: Transfer your retirement plan assets to your new employer’s plan. 
Choice 4: Roll your retirement plan assets over into an IRA (i.e., Traditional or Roth as applicable) to another qualified plan - such as the Uni-K Plan®.

It is important to note that this is not intended to be an all-encompassing discussion of distribution options available to you. It is provided for educational purposes only. In addition to these choices, you may wish to discuss the following factors with your financial advisor as you weigh your options:


  • Investment Options
  • Fees and Expenses
  • Services
  • Penalty-Free Withdrawals
  • Protection from Creditors
  • Required Minimum Distributions

Mutual fund returns and share prices fluctuate, and shares, when redeemed, may be worth more or less than their original cost.


Please request a free information kit on any Pioneer fund from your investment representative, or from Amundi Pioneer by calling 1-800-225-6292. Each kit includes a prospectus which contains more information, including charges and expenses. Please read the prospectus carefully before you invest or send money.


This material is not intended to replace the advice of a qualified attorney, tax advisor, investment professional, or insurance agent. Before making any financial commitment regarding the issues discussed here, consult with the appropriate professional advisor.

Contribution Limits

The following charts compare contribution limits for the most popular retirement plan options. As you can see, Uni-K offers higher limits than other types of plans. Plus, contributions are flexible and can vary at your client's discretion from year to year.

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2018 Maximum Deductible Contributions for Unincorporated Businesses

Self-Employment Income¹ $10,000 $50,000 $100,000 $150,000
SEP-IRA $2,000 $10,000 $20,000 $30,000
Profit Sharing $2,000 $10,000 $20,000 $30,000
SIMPLE IRA        

Under age 50 $10,000 $14,000 $15,500 $17,000

Age 50+ $10,000 $17,000 $18,500 $20,000
The Uni-K Plan®        
  Under age 50 $10,000 $28,500 $38,500 $48,500
  Age 50+ $10,000 $34,500 $44,500 $54,500


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2017 Maximum Deductible Contributions for Incorporated Businesses

W-2 Income $10,000 $50,000 $100,000 $150,000
SEP-IRA $2,500 $12,500 $25,000 $37,500
Profit Sharing $2,500 $12,500 $25,000 $37,500
SIMPLE IRA        

Under age 50 $10,000 $14,000 $15,000 $16,500

Age 50+ $10,000 $17,000 $18,500 $17,000
The Uni-K Plan®        
  Under age 50 $10,000 $31,500 $43,500 $55,000
  Age 50+ $10,000 $37,000 $49,500 $61,000


1For purposes of this chart, self-employed income represents net business profit from self-employment adjusted, as appropriate, for applicable deductions related to self-employment tax.


This material is not intended to replace the advice of a qualified attorney, tax advisor, or insurance agent. Before your client makes any financial commitment regarding the issues discussed here, make sure he or she consults with the appropriate professional advisor.