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

 

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

About Us

About Employee Plans

Tax Exempt & Government Entities Division At-a-Glance

Taxpayer Bill of Rights

News

New Mailing Address for Employee Plans Submissions

Expanded Self Correction Program - EPCRS Rev. Proc. 2019-19

New Electronic VCP Submission Process Video

Tax Reform

2019 retirement plan and IRA limits

Extension of temporary nondiscrimination relief for closed DB plans

Form 5310 Retroactive User Fee Change – Rev. Proc. 2018-19

Adoption deadline - pre-approved DB plans with opinion/advisory letters

Missing Participants and Beneficiaries and Required Minimum Distributions

Pre-approved 403(b) Plans – Effective Date Addendum

Operational Compliance List

Required Amendments List

EP Issue Snapshots

Newsletters