403(b) plan fix-it guide - Your organization isn't eligible to sponsor a 403(b) plan

403(b) Plan Fix-It Guide - Your organization isn’t eligible to sponsor a 403(b) plan.
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Administrators

EP compliance trends and tips

Results and findings from past and current EP examinations that identify compliance risks and recurring plan issues.
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Administrators

Retirement plans FAQs regarding hardship distributions

Frequently asked questions regarding hardship distributions.
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Administrators

IRS penalty relief for DOL DFVC filers of late annual reports

The IRS will generally waive late filing penalties for Form 5500 series filers who satisfy the Department of Labor’s (DOL)?Delinquent Filer Voluntary Compliance Program (DFVCP) requirements.
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Administrators

401(k) Resource guide plan: Participants 401(k) plan overview

401(k) plan overview for plan participants.
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Administrators

SARSEP Fix-it Guide - Eligible employees were excluded from participating in the plan

SARSEP Fix-it Guide - Eligible employees were excluded from participating in the plan
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Administrators

SARSEP Fix-it Guide — Contributions to participants' IRAs associated with the SARSEP were miscalculated because you used the wrong definition of compensation

SARSEP Fix-it Guide — Contributions to participants' IRAs associated with the SARSEP were miscalculated because you used the wrong definition of compensation
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Administrators

Examinations and enforcement

We conduct audits of retirement plan operations to ensure compliance with the Internal Revenue Code, including the protection of the interests and rights of participants.
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Roth IRAs

Find out about Roth IRAs and which tax rules apply to these retirement plans.
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Administrators

Reference materials

Reference Materials for tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds.
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