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

• Choosing a 401(k) plan
• Overview of types of 401(k) plans
• One-participant 401(k) plans

Establish a 401(k) Plan

• Steps to establishing a 401(k) plan
• How to include automatic contribution increases in a plan
• Sample automatic enrollment plan language
• How to establish designated Roth accounts in a 401(k) plan

Participate in a 401(k) Plan

• 401(k) topics for participants
• General guidance on participating in your employer’s plan

Operate and Maintain a 401(k) Plan

• Operating a 401(k) plan
• Reducing or suspending safe harbor nonelective contributions in cases of substantial business hardship
• Internal Control Tool for 401(k) Plans

Correct a 401(k) Plan

• 401(k) Checklist
  Helps you keep your 401(k) plan in compliance with important tax rules.
  
  
• 401(k) Fix-It Guide
  Tips on how to find, fix and avoid common errors in 401(k) plans.

Terminate a 401(k) Plan

• Terminating a 401(k) plan

Additional Resources for 401(k) Plans