Internal Revenue Service (IRS)

When it comes to 401k help, there’s no better start than the IRS itself. The IRS has primary jurisdiction over the qualified status of retirement plans, which includes examining plans and processing requests for determination letters. Check out the links below as you consider all the elements that go into offering a 401k plan for your small business.

Choosing a Retirement Plan

Benefits to Starting a Retirement Plan
Retirement security starts with the right retirement plan.

Now is the Time to Start a Retirement Plan
Colorful illustration of the top 5 benefits to starting a plan.

Choosing a Retirement Solution for Your Small Business
Downloadable, printable brochure of retirement plan options, their definitions and a comparison chart.

Help with Choosing a Retirement Plan
A web-based option to review retirement plan choices, including a link to a webcast on how to start and operate a low cost plan.

Operating and Maintaining a Plan

Plan Sponsor’s Responsibilities
Tips for keeping your retirement plan running smoothly.

Keep Your Retirement Plan Tuned Up
A visual reminder of the top 5 steps to maintaining your plan.

Types of Plans
Options for your business may include offering a SIMPLE IRA , SEP, 401k or other plan.

Retirement Plans Check-Up
A collection of plan specific checklists designed to help business owners review their plan’s basic operations.

Frequently Asked Questions
Get answers on distributions, rollovers, loans, plan operations, correcting plan errors and more.

Correcting Plan Errors

Fix-It Guides
How to find, fix and avoid common errors in 401ks and other retirement plans.

Correcting Plan Errors
A collection of resources and IRS correction programs to help you correct (and avoid) plan errors.

Employee-Focused Information

Articles for Employees – Retirement Savings Tips for Individuals
A collection of easy-to-read articles on retirement savings to share with your employees.

Tax Information for Plan Participants and Employees
Common topics and scenarios of interest to plan participants and employees.
Additional Resources

Tax Information for Retirement Plans
Downloadable forms, research and information covering a variety of retirement plans.

Cost of Living (COLA) Increases Table
A table chart of dollar limitations applicable to qualified 401k retirement plans.

Newsletters
Landing page where you can subscribe to many IRS newsletters, including Retirement News for Employers, a periodic newsletter providing retirement plan information for employers and business owners.

Published Guidance
Recent and archived guidance covering (but not limited to) interest rate and actuarial tables, tax information and key legislative history related to retirement plans.

IRS Forms and Publications on Retirement Plans
Official forms and publications.

Small Business and Self-Employed Tax Center
A portal for tax forms and other information for small business owners and tax professionals.

Contact Employee Plans
Contact information for answers to technical and procedural retirement plan questions.