Can a director make a cash loan, say from savings to their company as a director's loan, so that the company can subsequently make an employer contribution to their pension? If so, does this still leave a balance on the loan account upon which they can draw future cashflow from as repayment of the loan?
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Yes you can have a director or shareholder make a loan to the company and then the proceeds can then be in turn used for what the business desires including employer pension contributions. I would advise though making sure the terms of the loan are clear and in writing and the amount is properly disclosed on the tax return. For example on Form 1120-S you would report it on Schedule K, Line 16e and also on Sheet L, line 19 "Loans from Shareholders."