2025 Retirement Plans: Setup, Credits, and Roth Conversions
A review of retirement plan setup, employer credits, auto-enrollment, and Roth conversions for 2025.
Published November 17, 2025 · Last reviewed August 30, 2026 · 4 min read
Retirement plan setup and contribution decisions come with different deadlines and tax consequences. These are four questions to consider for 2025.
1. Establish your 2025 retirement plan
If you do not have this year’s retirement plan in place and have cash to contribute, review whether a solo 401(k), SEP, SIMPLE, or other qualified plan fits before deadlines pass.
2. Review available start-up credits
The SECURE Act and SECURE 2.0 expanded retirement plan credits for some small employers. The amount depends on eligible employees, start-up costs, employer contributions, and phaseout rules.
3. Consider auto-enrollment credits
Adding an automatic contribution arrangement to a qualified plan may qualify for a limited credit. This can be worth reviewing when creating or updating a plan.
4. Run the Roth conversion math
A Roth conversion creates current taxable income but may reduce future taxable withdrawals. It usually works best when you can pay the tax with funds outside the retirement account.
Primary sources
This article is for general information only and is not tax, legal, accounting, or financial advice. Tax rules change and your facts matter. Consult a qualified professional before making decisions.