I've set up my LLC consulting practice, which include myself and my wife. We file our taxes as a corporation. I want to setup a pre-tax employer funded retirement program, 1) to reduce taxes on profit 2) to increase deductable expenses. My wife recently obtained a job with another company that she contributes to a 401k with a salary deferral of $17,500. What would be the best type of plan to reduce taxable profit, which means less profit and maximize the LLC deductable expenses...SEP, Profit Sharing, Safe Harbor 401k Profit Sharing Solo 401k Simple IRA etc. Some years we have a profit, other years we break-even.

Any suggestions are welcomed.