Quickfinder IRA and Retirement Plan Handbook

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Quickfinder

The 2024 IRA and Retirement Quickfinder Handbook will be available in June 2024. Pre-order your Handbook today.

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Table of contents

IRA and Retirement Plan Quickfinder Handbook 2020
- IRA and Retirement Plan Quickfinder Handbook
- Tab 1—Traditional IRAs & SECURE Act
  - What Is a Traditional IRA?
  - Setting Up an IRA
  - Contribution Limit
  - When Can Contributions Be Made?
  - Deducting IRA Contributions
  - Nondeductible Contributions
  - Excess Contributions
  - IRA Transfers Related To Divorce
  - Inherited IRAs
  - Payroll Deduction IRAs
  - Prohibited Transactions
  - What’s New
- Tab 2—Roth IRAs
  - What Is a Roth IRA?
  - Contributing to a Roth IRA
  - Converting IRAs to Roth IRAs
  - Recharacterizing IRA Contributions
  - Reporting a Recharacterization
  - Rollovers From an Employer Plan to a Roth IRA
  - Special Rollover Situations
  - Roth IRA Distributions
  - Required Minimum Distribution Rules for Roth IRAs
  - Excess Contributions
- Tab 3—SIMPLE IRA Plans
  - Who Can Set Up a SIMPLE IRA Plan?
  - Who Can Participate in a SIMPLE IRA Plan?
  - Establishing a SIMPLE IRA Plan
  - Participating in a SIMPLE IRA Plan
  - Contributions to a SIMPLE IRA Plan
  - Tax Treatment of Contributions
  - Communicating With Employees
  - Reporting Requirements
  - SIMPLE 401(k) Plan
  - Tax Credit for Plan Startup Costs
- Tab 4—SEP Plans
  - What Is a SEP Plan?
  - Setting Up a SEP Plan
  - Formal Written Agreement
  - Covered Employees
  - SEP Plan Contributions
  - Excess Contributions
  - Employer Responsibilities
  - Salary Reduction SEP (SARSEP)
- Tab 5—401(k) and 403(b) Plans
  - What Is a 401(k) Plan?
  - Setting Up a 401(k) Plan
  - 401(k) Plan Contributions
  - One-Person 401(k) Plans
  - Safe-Harbor 401(k) Plans
  - Automatic Enrollment 401(k) Plans
  - Nondiscrimination Rules
  - Corrective Distributions
  - Participant Loans
  - Employer Responsibilities
  - 403(b) Plans
- Tab 6—Other Qualified Plans
  - Qualified Plans
  - Qualification Rules
  - Establishing a Qualified Plan
  - Profit-Sharing Plans
  - Money Purchase Pension Plans
  - Stock Bonus Plans
  - Employee Stock Ownership Plans (ESOPs)
  - Defined Benefit Plans
  - Pension Benefit Guaranty Corporation (PBGC)
  - Vesting Requirements
  - Prohibited Transactions
  - Reporting Requirements
- Tab 7—Distributions
  - IRA Distributions
  - Qualified Plan Distributions
  - How Qualified Plan Distributions Are Taxed
  - Qualified Plan Distributions—Reporting and Withholding
  - Required Minimum Distributions
  - Hardship Distributions
  - Tax on Early Distributions
  - Tax on Excess Accumulations
  - Lump-Sum Distributions
  - Dividing Retirement Accounts in Divorce
  - Qualified HSA Funding Distribution
  - IRS Sample Language for Inclusion in QDROs
    - Sample Language for Inclusion in QDRO
- Tab 8—Rollovers
  - Rollovers—Overview
  - Time Limit for Making a Rollover
  - Waivers to Time Limit
  - Rollovers From IRAs
  - Rollovers From SIMPLE IRAs
  - Rollovers From Qualified Plans
  - In-Plan Roth Rollovers
  - Consequences of Failed Rollovers
  - Options for a Surviving Spouse
  - Options for Nonspouse Beneficiaries
  - Special Rollover Situations
- Tab 9—Beneficiaries
  - Choosing a Beneficiary
  - Contingent Beneficiary
  - Spouse as the Beneficiary
  - Special Spousal Rules for Certain Qualified Plans
  - Nonspouse Beneficiary
  - Trust as Beneficiary
  - Charity as Beneficiary
  - Multiple Beneficiaries
  - Changing the Beneficiary
- Tab 10—Choosing a Small Business Plan
  - Selecting a Plan
  - Client Handout—Small Business Retirement Plans
- Tab 11—Correcting Plan Errors
  - Plan Disqualification
  - Employee Plans Compliance Resolution System (EPCRS)
  - Self-Correction Program (SCP)
  - Voluntary Correction Program (VCP)
  - Audit Closing Agreement Program (Audit CAP)
  - SEP Plan Errors
  - SARSEP Plan Errors
  - SIMPLE IRA Plan Errors
  - 401(k) Plan Errors
  - Delinquent Filer Voluntary Compliance Program (DFVCP)
  - Voluntary Fiduciary Correction Program (VFCP)
- Tab 12—IRS Materials
- Back Cover

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