I've had a few clients think about this before but never did it. I'm pretty sure you create a c-corp which establishes a 401k plan. you then do a rollover from your old 401K to your new 401K which buys some of your company stock. Then the cash the corp gets from the stock sale in the 401k  is used to help pay to buy the business. Risk : you better hope your business doesn't fail or not only do you lose the business but your 401K value.