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. Fact Sheet 2024-19, May 2024: Disaster relief FAQs: Retirement plans and IRAs under the SECURE 2.0 Act of 2022 Fact Sheet 2024-29, Aug 2024: SECURE 2.0 Act impacts how businesses complete Forms W-2 Subscribe to updates 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 Published guidance for retirement plans Minimum present value segment rates Actuarial tables Interest rate tables Forms Retirement plan forms and publications News and education News Annual priority and program letters Topic index Retirement plan topic index A-Z
