Aug 26, 2025 · Learn about Internal Revenue Code 401 (k) retirement plans and the tax rules that apply to them.

401 (k) resource guide - Plan participants - General distribution rules Generally, distributions of elective deferrals cannot be made until one of the following occurs:

Nov 16, 2025 · Resource guide helpful in understanding and complying with the rules that apply to 401 (k) plans.

Aug 26, 2025 · A 401 (k) plan is a qualified plan that includes a feature allowing an employee to elect to have the employer contribute a portion of the employee’s wages to an individual …

Aug 26, 2025 · Distributions General rules apply to distributions from a 401 (k) plan. Review your summary plan description or plan document to learn how to apply for a distribution from your …

Aug 26, 2025 · Contributions Another design option you will have in establishing and operating a 401 (k) plan is deciding on your business’s contribution (if any) to participants’ accounts in the …

This chart highlights some of the basic RMD rules as applied to IRAs and defined contribution plans (e.g., 401 (k), profit-sharing, and 403 (b) plans).

A leased employee is treated as an employee of the employer for whom the leased employee is providing services for certain plan qualification rules. These rules apply to: Nondiscrimination …

Remember that the rules about the 15th business day isn't a safe harbor for depositing deferrals; rather, that these rules set the maximum deadline. DOL provides a 7-business-day safe harbor …

After taking into account the applicable rounding rules, the amounts for 2025 are as follows: The limitation under section 402(g)(1) on the exclusion for elective deferrals described in section …