IRC 401(k) plans are the most popular type of retirement plan used today. They can be a powerful tool in promoting financial security in retirement and are a valuable option for businesses considering a retirement plan, providing benefits to employees and their employers.
An expanded online version of the Publication 4222, 401(k) Plans for Small Businesses is available through the efforts of the U.S. Department of Labor and Internal Revenue Service. This expanded version contains the text of the publication and is enhanced with links to more detailed information and other resources dealing with 401(k) plans.
A 401(k) plan has a life cycle with four distinct stages through which the plan evolves. The following articles offer a basic understanding of the life cycle of a 401(k) plan.
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