Tax Information for Retirement Plans

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

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Coronavirus Tax Relief and Economic Impact Payments

Deadlines Extended – 403(b) and DB Plans

TE/GE FY 2019 Accomplishments Letter (PDF)

Required Minimum Distributions for 2019 & 2020

Missing Participants and Beneficiaries and Required Minimum Distributions

Notice 2020-3, Interim Guidance -Withholding from Retirement & Annuity Distributions (PDF)

2020 retirement plan IRA limit

TE/GE FY 2020 Program Letter (PDF)

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

Third Six-Year RAP - Pre-Approved DB Plans – RP 2020-10 (PDF)

Operational Compliance List

Required Amendments List

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