Case Study: How a Chiropractor & NP Saved $1.7M in Taxes Using a Business-Funded Retirement Plan

⚠️ Hidden Cost of Growth: Why Business Owners Fall Behind on Retirement

Building your business has given you purpose, freedom, and income…

But here’s the truth most won’t say out loud:

Many business owners still don’t have a retirement plan.

Even after a decade or more in practice.

Why? Because every dollar gets reinvested:

  • Overhead
  • Debt
  • Payroll
  • Taxes
💸 Without a proactive plan, those dollars never start working for you.

🧱 The Problem with Traditional Retirement Options

If you show high income on paper, your options shrink fast and these are some factors to consider:

🚫 Contribution limits

🚫 Market volatility

🚫 IRS withdrawal penalties

🚫 Tax inefficiencies in retirement

And once you’re 10–15 years from retirement, the window to fix it starts closing.

🎯 What Most Business Owners or High Income Earners Need:

A plan that is:

Tax-advantaged during retirement

Protected from market losses

Liquid — no IRS penalties, no red tape

📚 Case Study: Medical Practice Business Owner

This client owned a successful integrative medicine practice — but had no exit strategy and was losing six figures a year to taxes.

We helped her redirect those IRS-bound dollars into a private retirement plan using a Section 162 Executive Bonus Strategy — without giving up:

✅ Liquidity

✅ Asset protection

✅ Control over her income

💡 The result? A projected $1.84 million in lifetime tax savings — and $3 Million+ in tax-free income stream that didn’t rely on the market or 401(k) rules.

Client Case Study Scenario

Business Revenue: $400,000+/year

Years in Private Practice: 9+ years

Profession: Chiropractor & Nurse Practitioner

Business Expenses: $120,000/year ($10,000/month)

Personal Lifestyle Expenses: $84,000/year ($7,000/month)

Net Business Income: $280,000/year

Financial Concern

After nearly a decade of running a successful private healthcare practice, this business owner found herself in a familiar but dangerous position:

  • She had been overpaying in taxes for years, lacking a proactive tax strategy
  • Her focus on growing the practice meant she hadn’t prioritized retirement
  • At 58, she realized she was running out of time to build long-term financial freedom
  • Traditional plans like IRAs and SIMPLEs were too limited and exposed her to market risk

Estimated Annual Tax Burden (New Jersey)

With $280,000 in taxable income after expenses:

Tax Category
Estimated Rate
Estimated Amount Owed
Federal Income Tax
~29% effective
~$81,200
State Income Tax (NJ)
~7% average
~$19,600
Self-Employment Tax
~2–3% (S-Corp optimized)
~$7,000
👉 Total Estimated Annual Tax Liability: ~$107,800+

That means over 1 in every 3 dollars she earns is going to taxes — money that could be redirected into her own private, tax-free retirement plan instead of the IRS.

Concerns as Business Owner Near Retirement

This business owner needed a strategy that could:

  • Reduce her immediate tax liability
  • Allow her to save aggressively for retirement
  • Avoid taxable income during retirement
  • Protect her savings from market downturns
  • Convert business dollars into personal, tax-free wealth

Traditional Path Considered: SIMPLE IRA

Feature
SIMPLE IRA
Max Contribution (Age 58+)
$25,500/year
Tax Treatment
Contributions are deductible, but taxable in retirement
Investment Risk
Subject to market volatility
RMDs
Begin at age 73
Tax Cost (30% Tax Bracket)
Pay $109,942 in retirement taxes after growth
Net Tax Burden
- $76,942 paid in taxes
“Yes, you save taxes now — but you’ll pay significantly more later.”

🎯 Alternative Strategy: Executive Bonus Plan (Double Funding)

This strategy uses IRC Section 162, which allows a business to bonus an employee or owner to fund a life insurance policy — in this case, a Permanent High Cash Value Life Insurance Policy — with massive tax deductions all while building her future tax-free income stream.

image

Plan Structure

  • Total Bonus Paid to Employee: $184,615/year
  • Annual Premium Outlay (Paid by Business): $120,000
  • Tax on Bonus: $64,615/year (reimbursed through bonus structure)
  • Contribution Duration: 13 years (ages 58–70)
  • Total Deductible Contributions: $1,846,150
  • Employee Ownership: 100% of policy & cash value

📊 Accumulation Phase Snapshot (Ages 58–70)

image

💸 Distribution Phase: Tax-Free Income Withdrawals (Ages 71–85)

image
💡 The result? A projected $3.1 Million projected tax-free income stream from age 71 through 85. Or $209k yearly tax-free income from age 71 through 85 with $238k leftover in her account.

⚖️ IRS Compliance & Business Eligibility

  • Business taxed as an S-Corp
  • Owner paid through W-2 compensation
  • Bonus is reasonable and documented
  • Fully deductible under IRC §162 as compensation
  • No ERISA compliance required

🚀 Final Takeaways

✅ Converts wasted tax dollars into a private appreciating asset

✅ Removes market risk & income tax exposure in retirement

✅ Keeps full liquidity, control, and long-term death benefit

💡 This isn’t just a retirement plan — it’s a business-funded tax shelter with legacy built in.