Publications - IRS
- Publication 560 (PDF)
Retirement Plans for Small Businesses (SEP, SIMPLE and Qualified Plans)
- Publication 3998 (PDF)
Choosing a Retirement Solution for Your Small Business - An Overview of retirement plans available to small businesses.
- Publication 4118 (PDF)
Lots of Benefits - A discussion of the stages involved in the Retirement Plan Life Cycle.
- Publication 4222 (PDF)
401(k) Plans for Small Businesses
- Publication 4224 (PDF)
Retirement Plan Correction Programs - A brief description of the IRS, DOL and Pension Benefit Guaranty Corporation (PBGC) programs.
- Publication 4674, Automatic Enrollment 401(k) Plans for Small Businesses (PDF)
Publications - U.S. Department of Labor
- Understanding Retirement Plan Fees and Expenses
- Reporting and Disclosure Guide for Employee Benefit Plans (PDF)
- Troubleshooters Guide to Filing the ERISA Annual Report (Form 5500) (PDF)
- Savings Incentive Match Plans for Employees of Small Employers (SIMPLE) (PDF)
- Simplified Employee Pensions (SEPs) (PDF)
- A Look at 401(k) Plan Fees (PDF)
- What You Should Know about Your Retirement Plan (PDF)
- Savings Fitness... A Guide To Your Money and Your Financial Future (PDF)
- Top 10 Ways to Prepare for Retirement (PDF)
- Women and Retirement Savings (PDF)
- Retirement Plans FAQs Regarding Automatic Contribution Arrangements (Automatic Enrollment Arrangements)
- 401(k) Automatic Contribution Arrangements - General Annual Participant Notice
- 401(k) Fix-it Guide
New tips on how to identify, correct and avoid common errors in 401(k) plans. Eleven common errors are noted as trends with tips for each error.
401(k) Checklist (PDF)
It is important to review the requirements for operating your 401(k) plan every year. This checklist has been designed as a diagnostic tool to help you keep your 401(k) plan in compliance with important tax rules.
- Check-Up for Your 401(k) Plan
Three-step approach designed to help business owners properly operate their
ERISA Filing Acceptance System
- Cash or Deferred Arrangement (CODA) Listing of Required Modifications and Information Package (PDF)
Listing of Required Modifications and Information Package for use with cash or deferred arrangements.
- Examination Guidelines - Cash or Deferred Arrangements (CODAs)
These guidelines provide guidance on cash or deferred arrangements (CODAs). These guidelines are for reference and use by EP personnel.
- Examination Guidelines - Employee and Matching Contributions Under IRC 401(m)
These guidelines provide guidance on employee and matching contributions under IRC 401(m). These guidelines are for reference and use by EP personnel.