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" ... Usually, this isn’t a practical problem. Retirement plans lawyer Peter Gulia, the shareholder of Fiduciary Guidance Counsel, explains why. “Not many big-business employers have more than a few employees younger than 18 without excluding them through an age, service, or other condition. But many small-business employers write a plan with no minimum age, so business owners’ children not only can earn wages but also get retirement benefits,” Guila told me. “If mom’s business gives her son a paycheck, a tax-favored savings opportunity, and a matching contribution, how likely is it that a first-year college kid will disaffirm his teenage years’ 401(k) contributions? And if he did, mom could get back her matching contributions and the investment gains on them.” So, while a state’s law of contracts could still be of some concern, it need not practically preclude a minor from participating in a 401(k) plan. ... "