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Find tax withholding information for employees, employers and foreign persons. The withholding calculator can help you figure the right amount of withholdings.

A qualified plan must satisfy the Internal Revenue Code in both form and operation. That means that the provisions in the plan document must satisfy the requirements of the Code and that those plan provisions must be followed.

Top ten issues identified during examinations of multiemployer plans.

This program allows EP agents to make certain line adjustments to income tax returns with respect to issues arising from an examination of a return of a qualified retirement plan or an exempt organization with respect to tax adjustments to Forms 1040 and 1120.

This section of the guide provides a general explanation and examples of the techniques and procedures used to select EP examinations, contact taxpayers and their representatives, schedule appointments, and request initial information.

Your first step to saving for retirement is to understand how your employer¡¯s retirement plan works. Most employer-sponsored retirement plans that receive favorable tax treatment must operate under a written document. Your employer must follow all plan provisions or risk losing the plan¡¯s tax benefits. For most plans, your employer must give you plan disclosure documents explaining eligibility, contributions, vesting and other plan provisions.?

401(k) Plan Fix-It Guide - The plan was top-heavy and the required minimum contributions weren't made to the plan.

The basic actions that must be taken to establish a 401(k) plan.

We examined 69 Form 5500 returns with loans, fixed income obligations or leases in default or classified as uncollectible during the plan year.

Using an incorrect definition of compensation in your retirement plan can lead to costly operational failures that can affect your plan¡¯s qualified status.