This section of the Guide provides plan participants with information on their rights as participants in a qualified plan. Participant rights are broken into two sections: (1) rights triggered by a participant event, such as when a participant stops working; and (2) rights triggered by a plan event, such as when the plan is terminated. There are also links to other government agencies involved with retirement plan regulation including the Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC).

• Participant Events
  Explanation of participant events, what notices participants should receive based upon these participant events and when these notices should be issued.
  
  
• Plan Events
  Explanation of plan events, what notices participants should receive based upon these plan events and when these notices should be issued.
  
  
• Department of Labor - Employee Benefits Security Administration
  Retirement benefit information from the Employee Benefits Security Administration of DOL.
  
  
• Pension Benefit Guaranty Corporation
  Pension plan information from PBGC.
  
  
• Contacting Missing Participants or Beneficiaries
  The Service's Letter-Forwarding Program can assist you in contacting missing participants or beneficiaries.
  
  
• Tax Calendar
  An online version of the tax calendar that contains the dates and actions for businesses.