Small business owners and the self-employed have access to retirement plan structures with substantially higher contribution limits than standard IRAs — SEP IRAs, SIMPLE IRAs, and Solo 401(k)s allow annual deferrals many times larger than the $7,000 IRA limit. Combining these high-contribution plans with self-directed investing in physical gold creates retirement planning opportunities that employees at large companies cannot easily replicate. Here is how each plan type interacts with Gold IRA investing.

SEP IRA: The High-Contribution Gold IRA

A Simplified Employee Pension (SEP) IRA allows self-employed individuals and small business owners to contribute up to 25% of net self-employment income, with a maximum of $69,000 in 2025. This is nearly 10 times the standard IRA contribution limit. A consultant earning $200,000 in net self-employment income can contribute up to $50,000 per year — building a substantial Gold IRA balance far faster than annual $7,000 contributions would allow.

SEP IRAs are entirely employer-funded (no employee contributions) and have no employer-employee matching requirements. Contributions are discretionary year-to-year — you can contribute the maximum in good years and nothing in lean years. There is no two-year waiting period for rollovers (unlike SIMPLE IRAs), meaning SEP IRA funds can be moved into a self-directed Gold IRA at any time.

To hold physical gold, a SEP IRA must be established as a self-directed account with a precious metals-capable custodian rather than through a standard brokerage platform. Most major brokerages offer SEP IRAs but limit investments to standard securities. A self-directed SEP IRA custodian enables the same physical gold investment options available in standard Gold IRAs.

A business owner who maximizes a SEP IRA at $69,000 per year for 10 years accumulates $690,000 in contributions alone — before any investment growth. Directing a portion of this into physical gold creates a meaningful precious metals position within a tax-deferred account far faster than retail IRA contribution limits allow.

SIMPLE IRA: Employer Plans with Matching

A SIMPLE IRA is appropriate for small businesses with up to 100 employees that want to provide an employer match. Employees contribute up to $16,500 (2025) via payroll deduction; employers must provide either a dollar-for-dollar match up to 3% of compensation or a flat 2% contribution for all eligible employees. The employer match is essentially free money for participating employees.

The two-year restriction on rollovers (described in the SIMPLE IRA article) means SIMPLE IRA participants cannot access Gold IRA investing immediately. After two years, SIMPLE IRA funds can be rolled into a self-directed traditional IRA (Gold IRA) without penalty. As a business owner, establishing a SIMPLE IRA for employees while personally investing in a separate SEP IRA or Solo 401(k) is a common structure.

Solo 401(k): Maximum Flexibility for the Self-Employed

A Solo 401(k) — also called an Individual 401(k) or Self-Employed 401(k) — is available to self-employed individuals with no full-time employees other than a spouse. It combines employee deferrals (up to $23,500 in 2025, plus $7,500 catch-up if age 50+) and employer profit-sharing contributions (up to 25% of compensation), for a potential total of $69,000 per year.

Solo 401(k) plans can be established as self-directed accounts that hold physical precious metals — the same gold coins and bars eligible for standard Gold IRAs qualify for Solo 401(k) investment. A self-directed Solo 401(k) provides the contribution capacity of a large employer plan with the investment flexibility of a self-directed IRA.

Solo 401(k) plans also offer Roth contribution options (post-tax, tax-free growth) and loan provisions (you can borrow from your own Solo 401(k), subject to limits) — features not available in SEP IRAs.

Existing Business Plan Rollovers

If your business previously maintained a 401(k), 403(b), or defined benefit pension plan that has since been terminated or from which you have separated, those funds can typically be rolled over into a Gold IRA. Business owners who have legacy retirement plans from previous employers can consolidate those assets into a self-directed precious metals account.

Learn about 401(k) rollover mechanics or contact Universal Gold Group to discuss which small business retirement plan structure maximizes your precious metals IRA contribution potential.