Retirement Plan Resources for Small Employers and Self-Employed

 

Below is a list of resources you can use to learn about different retirement plans that many small employers have used to help their employees (and themselves) save for retirement. A good place to start your search is with the Publication 3998 chart of all the different plans and their key features. 

Publication 3998 PDF, Choosing a Retirement Solution for Your Small Business (English)

Publication 3998 PDF, Choosing a Retirement Solution for Your Small Business (Spanish)

Publication 560 PDF, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans)

Publication 5411 PDF, Retirement Plans Reporting and Disclosure Requirements

IRA-Based Plans

Payroll Deduction IRA

Payroll Deduction IRA Information Webpage

Publication 4587 PDF, Payroll Deduction IRAs for Small Businesses

SEP IRA Plans

Publication 4333 PDF, SEP Retirement Plans for Small Businesses

SEP IRA Plan Information Webpage

Publication 4285 PDF, SEP Checklist

Form 5305-SEP PDF, Simplified Employee Pension - Individual Retirement Accounts Contribution Agreement

SIMPLE IRA Plans

Publication 4334 PDF, SIMPLE IRA Plans for Small Businesses

SIMPLE IRA Plan Information Webpage

Publication 4284 PDF, SIMPLE IRA Plan Checklist

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) - Use With a Designated Financial Institution

Defined Contribution Plans

Profit-Sharing Plans

Publication 4806 PDF, Profit Sharing Plans for Small Businesses

Profit-Sharing Information Webpage

401(k) Plans

Publication 4222 PDF, 401(k) Plans for Small Businesses

401(k) Information Webpage

Publication 4674 PDF, Automatic Enrollment 401(k) Plans for Small Businesses

Publication 4531 PDF, 401(k) Plan Checklist

Defined Benefit Plans

Defined Benefit Information Webpage

Reporting and Disclosure

Form 5500 Corner - Filing tips & updates, notices, and other helpful materials to assist you in preparing your Form 5500 (5500-EZ) return.

Retirement Plans Reporting and Disclosure Requirements