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 Contribution limits 401(k) plan contribution limits, catch-ups, and excess deferrals Plan qualification requirements Language needed in your plan General distribution rules Explains the different forms of distribution Contribution limits 401(k) plan contribution limits, catch-up contributions and excess deferrals Summary plan description What you should know about your plan General distribution rules Explains the different forms of plan distributions Interested parties Who is one and what you need to know 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 due dates 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 email us at tege.outreach@irs.gov.