401(k) Resource Guide

Retirement Plans Community Topics

IRS Resources

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: April 21, 2011