Explore Larger Tax Deductions, Retirement Wealth, and the 401(h) Advantage
October 21, 2026
As part of the November 12 Member Appreciation Day, there will be a one-hour session on modern layered tax and retirement planning strategies for high-income business owners.
The one-hour program, “Beyond the 401(k): Larger Tax Deductions and Retirement Wealth — Featuring the 401(h) Advantage,” will be presented by Stephen Arnold, CRPS®, CWPP®, and Kathleen Arnold, CRPS®, of Retirement Actuarial Services.
The educational session will first explain how a Cash Balance plan, 401(k)/Profit Sharing plan, and 401(h) medical component may be coordinated as a three-layer planning strategy. Working together, the layers can help manage employee contribution costs while increasing deductible owner contribution capacity beyond standalone 401(k) limits. Attendees will learn the role of each layer, how modern plan design differs from older defined benefit concepts, and which client facts affect feasibility.
The program will then expand on the 401(h) medical component and its potential Tax Trifecta: tax-deductible employer contributions, tax-deferred growth, and potentially income-tax-free reimbursements in retirement for qualified medical expenses, including eligible long-term care expenses.
The presenters will also address employee cost considerations, retirement funding capacity, healthcare and eligible long-term care planning concepts, and qualified-plan creditor-protection considerations. The program is designed to help CPAs recognize potential fit and communicate the planning opportunity clearly without requiring them to become plan designers.
For educational resources for CPAs, visit Retirement Actuarial Services or access the CPA Professional Resources. Educational information only. Not tax, legal, accounting, actuarial, or investment advice. Results vary based on individual facts, plan design, administration, and implementation. No Oregon Society of CPAs endorsement is implied.
To learn more about the November 12 Member Appreciation Day, visit orcpa.org/cpe/W80190