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DRAFT — pending professional review

NOT LEGAL OR TAX ADVICE. This module is reference material for the HigherSelf Network cohort. Pending Lumina tone review, outside-CPA review, ERISA-counsel review for any Solo 401(k) or ROBS section, and Grace Fields authorization before external publication. Cohort-facing facts use anonymized framing until written consent is on file.

All strategies

retirement access strategy

§ 72(p) Participant Loan

IRC § 72(p); Treas. Reg. § 1.72(p)-1

Eligibility

Best when
Owner needs short-to-medium-term capital and has earnings to repay on schedule.
Do not use when
Repayment capacity is uncertain. Failure converts to deemed distribution + 10% penalty if under 59½.
Cap
Lesser of $50,000 or 50% of vested balance
Term
Up to 5 years (longer for primary residence purchase); level amortization, at least quarterly

Documentation

  • Promissory note
  • Amortization schedule
  • Quarterly (or more frequent) payment proof
  • AFR-or-higher interest rate

Applies to

HigherSelf NetworkA.M. ConsultingThe 7 Space

Interacts with

Solo 401(k) (one-participant 401(k))
Research only — not legal or tax advice