Retirement topics

• 401(k) Plan
• Safe Harbor 401(k) Plans
• 403(b) Plan
• 457(b) Plan
• 5500 Corner
• 8955-SSA Resources

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

• 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

• 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
• Long-term care insurance

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

• 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

• 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

• 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

• Valuation of Plan Assets
• Vesting
• Videos

W

• W-2
• Webinars

X

Y

Z