401(k) Plans


A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.

  • Elective salary deferrals are excluded from the employee’s taxable income (except for designated Roth deferrals).
  • Employers can contribute to employees’ accounts.
  • Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).

See the 401(k) Resource Guide for details on 401(k) topics for plan participants and plan sponsors.

Choose a 401(k) Plan

Establish a 401(k) Plan

Participate in a 401(k) Plan

Operate and Maintain a 401(k) Plan

Correct a 401(k) Plan

  • 401(k) ChecklistPDF
    Helps you keep your 401(k) plan in compliance with important tax rules.

  • 401(k) Fix-it Guide
    Tips on how to find, fix and avoid common errors in 401(k) plans.

Terminate a 401(k) Plan

Additional resources for 401(k) Plans