401(k) resource guide

Plan sponsors

• 401(k) plan overview for sponsors

  General information on 401(k) plans

• Starting up your plan

  What to know before adopting a plan

• Plan qualification requirements

  Language needed in your plan

• Contribution limits

  401(k) plan contribution limits, catch-up contributions and excess deferrals

• General distribution rules

  Explains the different forms of plan distributions

• Plan termination

  What to know and do when terminating your plan

• 401(k) Fix-It Guide
  Tips on how to find, fix, and avoid common mistakes in 401(k) plans.

Plan participants

• 401(k) plan overview for participants

  General information on 401(k) plans

• Contribution limits

  401(k) plan contribution limits, catch-ups, and excess deferrals

• General distribution rules

  Explains the different forms of distribution

• Summary plan description

  What you should know about your plan

• Interested parties

  Who is one and what you need to know

• Plan termination

  What to know and do when your plan is terminated

If you have any comments or suggestions, please email us at tege.outreach@irs.gov.