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401(k) Resource Guide

Plan Sponsors

Plan Participants

401(k) Plan Overview for Sponsors
General information on 401(k) plans.

401(k) Plan Overview for Participants
General information on 401(k) plans.
Starting Up Your Plan
What to know before adopting a plan.
Summary Plan Description
What you should know about your plan.
Plan Qualification Requirements
Language needed in your plan.
Interested Parties
Who is one and what you need to know.
Limitation on Elective Deferrals
Detailed information on participant contributions.
Limitation on Elective Deferrals
Detailed information on participant contributions.
General Distribution Rules
Explains the different forms of distribution.
General Distribution Rules
Explains the different forms of distribution.
Plan Termination
What to know and do when terminating your plan.
Plan Termination
What to know and do when your plan is terminated.
Filing Requirements
Forms needed for your plan and dates due.
 
What If You Are Audited?
Explains our audit process and how you can prepare.
 

401(k) Fix-It Guide
Tips on how to find, fix, and avoid common mistakes in 401(k) plans.

If you have any comments or suggestions, please e-mail us at RetirementPlanComments@irs.gov

Page Last Reviewed or Updated: 05-Mar-2013