9. Assume Mike adopts a safe harbor 401(k) plan with a 100 percent match up to 4 percent and all coaches are eligible and contribute at least 4 percent to the plan.

a.How much can he contribute to the SEP for himself?

b. What are the advantages of this approach? c.What are the disadvantages of this approach?

Exhibit 15.1 | Tax Analysis for Mike and Maria Roman chapter 15 Mike and Marla floman 29 Exhibit 15.1 | Tax Analysis for Mike and Maria Roman chapter 15 Mike and Marla floman 29