Plan sponsors 401(k) plan overview for sponsors General information on 401(k) plans Starting up your plan What to know before adopting a plan Plan qualification requirements Language needed in your plan Contribution limits 401(k) plan contribution limits, catch-up contributions and excess deferrals General distribution rules Explains the different forms of plan distributions Plan termination What to know and do when terminating your plan 401(k) Fix-It Guide Tips on how to find, fix, and avoid common mistakes in 401(k) plans. Plan participants 401(k) plan overview for participants General information on 401(k) plans Contribution limits 401(k) plan contribution limits, catch-ups, and excess deferrals General distribution rules Explains the different forms of distribution Summary plan description What you should know about your plan Interested parties Who is one and what you need to know Plan termination What to know and do when your plan is terminated If you have any comments or suggestions, please email us at tege.outreach@irs.gov.