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, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.PDF Form 5305-A-SEP, Salary Reduction Simplified Employee Pension - Individual Retirement Accounts Contribution AgreementPDF Form 5305-SEP, Simplified Employee Pension - Individual Retirement Accounts Contribution AgreementPDF Form 5304-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - Not for Use With a Designated Financial InstitutionPDF Form 5305-SIMPLE, Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) - for Use With a Designated Financial InstitutionPDF Form 5329, Additional Taxes on Qualified (Including IRAs) and other Tax-Favored AccountsPDF Form 8880, Credit for Qualified Retirement Savings ContributionsPDF Form 8881, Credit for Small Employer Pension Plan Startup CostsPDF 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, Have you had your check-up this year? for Retirement PlansPDF Publication 3998, Choosing a Retirement Solution for Your Small BusinessPDF Publication 4118, Lots of Benefits - Retirement Plans Life CyclePDF Publication 4333, SEP Retirement Plans for Small BusinessesPDF Publication 4334, SIMPLE IRA Plans for Small BusinessesPDF Publication 4336, SARSEP for Small BusinessesPDF Publication 4407, SARSEP - Key Issues and AssistancePDF Publication 4587, Payroll Deduction IRAs for Small BusinessesPDF Other Resources: Fix-It Guides - Common Problems, Real Solutions Find, fix, and avoid common mistakes in plans. SIMPLE IRA Plan Fix-It GuidePDF 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 ChecklistPDF SEP ChecklistPDF SARSEP ChecklistPDF 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 ChartPDF 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
