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Find questions and answers on Simplified Employee Pension Plans (SEP), including contributions, withdrawals, investments and more.

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.

SEP Plan Fix-It Guide - SEP Plan Overview

IR-2023-43, March 9, 2023 ¡ª The Internal Revenue Service today reminded retirees who turned 72 during 2022 that, in most cases, Sunday, April 1, 2023, is the last day to begin receiving payments from Individual Retirement Arrangements (IRAs), 401(k)s and similar workplace retirement plans.

Plan operational elements that need to be handled by employers who have established 401(k) plans.

IR-2022-127, June 17, 2022 ¡ª The Internal Revenue Service today announced expanded voice bot options to help eligible taxpayers easily verify their identity to set up or modify a payment plan while avoiding long wait times.

A public pronouncement containing guidance that involves substantive interpretations of the Code or other laws specific to retirement plans.

401(k) Fix-It Guide - Elective deferrals weren't limited to the amounts under IRC Section 402(g) for the calendar year and excess deferrals weren't distributed.

Get answers to commonly asked questions about Savings Incentive Match Plans for Employees (SIMPLE IRA Plans).

Filing tips, notices, updates of filing requirements, and other helpful material to assist you in preparing your Form 5500 (Form 5500-EZ).