Retirement Plans | Internal Revenue Service

Resources for Individuals
Retirement Planning Saving for retirement When you retire Types of Retirement Plans	Contributions & Withdrawals Contribution limits Required minimum distributions (RMD) Calculating RMDs Hardship, early withdrawals, loans Tax on early withdrawals Rollovers and conversions

Resources for Individuals

Retirement Plan Administration
Choosing Your Plan Choosing a retirement plan Individual Retirement Arrangements (IRAs) Retirement plans for self-employed people Retirement plan resources for small businesses	Maintaining Your Plan Correcting plan errors General retirement plan operation and maintenance Apply for a determination letter Amend or update a plan Interest rate tables Actuarial tables Terminating a plan Resources for benefits practitioners	Filing and Reporting Requirements Forms and publications Reporting and disclosure requirements Form 5500 Corner Form 8955-SSA Resources Form 5330 Corner Reporting IRA and retirement plan transactions