Find what you need to operate a retirement plan and keep it in compliance with the law.

Recent Developments

Changes to guidance, law and procedures that affect employee plans.

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Correct Plan Errors

You can fix most errors without contacting us.

Correct Plan Errors  

Form 5500 Filing

You must report information on the retirement plan each year.

File Form 5500

Apply for a Letter

Check if you can apply for a determination or opinion letter.

Apply for a Letter

Plan Types

Resources to operate a specific retirement plan.

SEP | 401(K) | SIMPLE | All Plans


Small Businesses

If you sponsor a plan, you must keep it in compliance.

Operate and maintain your plan


How to prevent or get help with an examination.

Examinations and Enforcement