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Glossary · Your money in the deal

Rollovers for Business Start-ups plan(ROBS plan)

In short

A specific strategy that allows you to use your 401(k) or other qualified retirement funds as equity for your business without incurring immediate taxes or penalties. It involves establishing a C-corporation.

What it means in a deal

With a ROBS plan, you establish a new C-corporation, which then creates a 401(k) plan. Your existing retirement funds are rolled into this new 401(k), which in turn purchases stock in your C-corporation, funding your equity injection. Strict IRS regulations apply to ensure compliance and avoid prohibited transactions.

Common questions about Rollovers for Business Start-ups plan

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Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.

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