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 Other Resources 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 PDF Three-step approach designed to help business owners properly operate their 401(k) plans. EFAST 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.