Retirement plans frequently asked questions (FAQs)

Types of retirement plans

• IRAs
• SIMPLE IRA Plans
• SEPs
• 403(b) Tax-Sheltered Annuity Plans
• Designated Roth Accounts
• SARSEPs
• Multiple Employer Plans

Distributions (Withdrawals)

• Required Minimum Distributions
• Hardship Distributions
• Substantially Equal Payments under 72(t) - Rev. Rul. 2002-62

Rollovers

• Rollovers
• Waivers of the 60-Day Rollover Requirement

Loans

• Loans

Forms and notices

• Form 8955-SSA
• IRS Filing Notices for Forms 5500, 5558 or 5500-EZ
• Forms 5500-EZ and 5500-SF Notices - CP 214

Contributions

• Contributions
• Automatic Contribution Arrangements (Automatic Enrollment Arrangements)

Correcting plan errors

• Self-Correction Program
• Governmental Plans and EPCRS

Determination letters

• Determination, Opinion and Advisory Letter Issues
• 403(b) Pre-Approved Plan Program

Investments

• Plan Investments

Termination of a retirement plan

• Plan Terminations
• Partial Plan Termination