The office of Employee Plans (EP) under the Tax Exempt and Government Entities (TE/GE) operating division of the Internal Revenue Service has created a reference guide to IRAs and retirement plans funded with IRAs. This online guide includes information developed by the IRS as well as other U.S. government agencies that will help you prepare for retirement. This resource guide contains information that encourages:

• Business owners to establish and properly operate IRA-funded retirement plans.
  
  
• Individuals to evaluate their own retirement planning and set up and fund IRAs.
  
  
• Tax and benefits professionals to assist their clients with IRAs and IRA-funded plans.

• Information for:
  • Individuals
  • Business Owners
  • Tax & Benefits Professionals
    
    
• Information About IRAs:
  • Traditional IRAs
  • Roth IRAs
  • "Increasing Your Retirement Savings" video - a short discussion on Individual Retirement Arrangements (IRAs) as a tool to use in planning for retirement years. (1:17 min.)
    
    
• Information About IRA-Funded Plans:
  • SEPs
  • SIMPLE IRAs
  • SARSEPs
  • Payroll Deduction IRAs
    
    
• Information About Rollovers
  • General Information
  • FAQs relating to Waivers of the 60-Day Rollover Requirement
  • Rollover Chart
    
    
• Resources:
  • Forms
  • Publications
  • Internet Resources
  • Retirement Plan Correction Programs
  • Frequently Asked Questions
    • Traditional, Roth and Payroll Deduction IRAs
    • SEP Plans
    • SIMPLE IRA Plans
    • SARSEP Plans