Find what you need to operate a retirement plan and keep it in compliance with the law.

Recent developments

Changes to guidance, law and procedures that affect employee plans.

401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500

The IRS announced that the amount individuals can contribute to their 401(k) plans in 2026 has increased to $24,500, up from $23,500 for 2025.

The IRS also issued technical guidance regarding all cost‑of‑living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2026 in Notice 2025-67 PDF.

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Correct plan errors

You can fix most errors without contacting us.

Correct plan errors  

Form 5500 filing

You must report information on the retirement plan each year.

File Form 5500

Apply for a letter

Check if you can apply for a determination or opinion letter.

Apply for a letter

Plan types

Resources to operate a specific retirement plan.

SEP | 401(K) | SIMPLE | All plans

 

Small businesses

If you sponsor a plan, you must keep it in compliance.

Operate and maintain your plan

Examinations

How to prevent or get help with an examination.

Examinations and enforcement

IRS guidance

 

Forms

Retirement plan forms and publications

News and education

Topic index

Retirement plan topic index A-Z