Site Index – Information for Retirement Plans Expand/Collapse All Numbered 401(k) Plan Safe Harbor 401(k) Plans 403(b) Plan 457(b) Plan 5500 Corner 8955-SSA Resources A-C A Abusive Tax Transactions Actuarial Tables Advisory Committee on TE/GE (ACT) Reports Annual Priority & Program Letters Automatic Enrollment B Bankruptcy of Employer Beneficiary Benefits of Saving Now Benefits When You Set Up a Retirement Plan C Cash Balance Plan Check-Ups for Retirement Plans Choosing a Retirement Plan Contact Employee Plans Contributions After-tax Employee Contributions Catch-up Contributions Excess Deferrals Limits for: 401(k) & Profit-Sharing 403(b) 457(b) Defined Benefit IRAs SEP SIMPLE IRA Matching Contributions Correcting Plans Errors (EPCRS) Cost of Living Increases (COLAs) Customer Account Services D-F D Death Defined Benefit Plans Definitions Determination Letters Check the Status of Your Letter Disabled Disaster Relief Information Distributions When can a plan distribute benefits? Hardship Distributions Required Minimum Distributions Tax on Early Distributions Tax on Regular Distributions Disqualification, Tax Consequences Divorce Qualified Domestic Relations Order (QDRO) E Eligibility & Participation Employee Plans Office Employee Stock Ownership Plans (ESOPs) EPCRS - (Employee Plans Compliance Resolution System) ERPA (Enrolled Retirement Plan Agent Program) Examinations/Enforcement EPCU (EP Compliance Unit) Examination Process Guide F FAQs Fix-It Guides Forms & Publications (Employee Plans) G-L G Governmental Plans H Hardship Distributions I Individual Retirement Arrangements (IRAs) Interest Rate Tables Interested Parties International Issues Investments Participant Directed Accounts Fees Issue Snapshots J K L Life Events that Affect Retirement Loans M-O M Marriage Merger Military Missing Participants or Beneficiaries Money Purchase Plans Multiemployer Annual Certification N Newsletters Nonbank Trustees & Custodians Notices O Outreach and Educational Services IRS Nationwide Tax Forums P-Q P Payroll Deduction IRA Plan Sponsor's Responsibilities Pre-Approved Plans Profit-Sharing Plans Prohibited Transactions Disqualified Person Tax on Prohibited Transactions Published Guidance Internal Revenue Code & Regulations Q Qualified Joint & Survivor Annuity (QJSA) Qualified Pre-Retirement Survivor Annuity R-S R Recordkeeping for Retirement Plans Required Minimum Distribution Worksheets Retirement Plans Check-Up Retirement Plans for Small Entities and Self-employed Retirement Savings Contributions Credit Retirement Tips for Employers Rollovers Roth Accounts Designated Roth Accounts Roth IRAs S Same-sex spouses SARSEPs Saving for Retirement Self-Employed SEPs SIMPLE IRAs Plans Small Business Retirement Plan Resources Substantially Equal Periodic Payments T-U T Tax Credits Saver's Credit Startup Costs Tax Credit Termination of Employment Termination of Plan Top-Heavy Types of Retirement Plans U User Fees V-Z V Valuation of Plan Assets Vesting Videos W Webinars X Y Z
