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401(k) Plans

A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.

  • Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).
  • Employers can contribute to employees’ accounts.
  • Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).

See the 401(k) Resource Guide for details on 401(k) plans.

Choose a 401(k) Plan

Establish a 401(k) Plan

Participate in a 401(k) Plan

Operate and Maintain a 401(k) Plan

Correct a 401(k) Plan

Terminate a 401(k) Plan

Additional Resources for 401(k) Plans

Page Last Reviewed or Updated: 16-Jul-2014