Retirement Plans Check-Up Three-step approach designed to help business owners properly operate their retirement plans. Frequently Asked Questions: IRAs Plan Investments SEPs SIMPLE IRA Plans SARSEPs Waivers of the 60-day Rollover Requirement Forms: Form 1099-R PDF PDF, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 5305A-SEP PDF, Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Form 5305-SEP PDF, Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement Form 5304-SIMPLE PDF, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial Institution Form 5305-SIMPLE PDF, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial Institution Form 5329 PDF, Additional Taxes on Qualified (Including IRAs) and other Tax-Favored Accounts Form 8880 PDF, Credit for Qualified Retirement Savings Contributions Form 8881 PDF, Credit for Small Employer Pension Plan Startup Costs Publications - IRS: Publication 17, Your Federal Income Tax Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) Publication 575, Pension and Annuity Income Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Publication 939, General Rule for Pensions and Annuities Publication 3066 PDF, Have you had your check-up this year? for Retirement Plans Publication 3998 PDF, Choosing a Retirement Solution for Your Small Business Publication 4118 PDF, Lots of Benefits - Retirement Plans Life Cycle Publication 4333 PDF, SEP Retirement Plans for Small Businesses Publication 4334 PDF, SIMPLE IRA Plans for Small Businesses Publication 4336 PDF, SARSEP for Small Businesses Publication 4407 PDF, SARSEP - Key Issues and Assistance Publication 4587 PDF, Payroll Deduction IRAs for Small Businesses Other Resources: Fix-It Guides - Common Problems, Real Solutions Find, fix, and avoid common mistakes in plans. SIMPLE IRA Plan Fix-It Guide PDF SEP Plan Fix-It Guide SARSEP Fix-It Guide It is important to review the requirements for operating your retirement plan's operating requirements every year. IRS designed these checklists as a tool to help you keep your plan in compliance with important tax rules. SIMPLE IRA Plan Checklist PDF SEP Checklist PDF SARSEP Checklist PDF Correcting Plan Errors IRS correction programs that enable sponsors or retirement plans that have experienced compliance violations to preserve the tax benefits of their plans. Saver's Credit Information on the Retirement Savings Contributions Credit (Saver’s Credit) Cost-of-Living Adjustment Increases Annual dollar limitations on benefits and contributions. Rollover Chart PDF A Rollover Chart summarizing the rollover rules is provided as a general guide but should not be relied upon as a substitute for professional tax advice. Changes in Your Life May Affect Retirement Planning "Why SEP or SIMPLE IRAs are Hassle-free Retirement Plans" video A discussion on two types of retirement plans (SEP and SIMPLE IRA) that are tailored for many businesses “How IRAs Help to Increase Your Retirement Savings" video Reasons for starting a retirement savings program. Help: Federal Deposit Insurance Corporation Social Security Administration Securities and Exchange Commission Calculators for Investors usa.gov Official information and services from the U.S. government U.S. Financial Literacy and Education Commission Providing financial education resources for all Americans DOL's Employee Benefit Security Administration
