Browse by Plan Type

• IRAs
• SEPs
• SIMPLE IRA Plans
• SARSEPs
• 403(b) Tax-Sheltered Annuity Plans
• Designated Roth Accounts

Contributions

• Contributions
• Automatic Contribution Arrangements (Automatic Enrollment Arrangements)

Correcting Plan Errors

• Self-Correction Program
• Voluntary Correction Program (VCP)
• Audit Closing Agreement Program
• Governmental Plans and EPCRS

Determination Letters

• Determination, Opinion and Advisory Letter Issues

Distributions, Rollovers and Loans

• Rollovers
• Required Minimum Distributions
• Hardship Distributions
• Substantially Equal Payments - Rev. Rul. 2002-62
• Waivers of the 60-Day Rollover Requirement
• Loans

Examinations

• EP Team Audit (EPTA) Program

Forms and Notices

• Form 8955-SSA
• Form 5500 Notices - CP 403/406
• Form 5500 Notices - CP 213

Investments

• Plan Investments

Taxability of Distributions

• Taxation of Distributions
• 10% Additional Tax on Early Withdrawals and Exceptions

Termination of a Retirement Plan

• Partial Plan Termination