Internal Revenue Service

The Employee Plans (EP) Office is responsible for ensuring that plan sponsors, participants and benefits practitioners understand and comply with the tax law governing retirement plans and IRAs. EP is part of the Tax Exempt and Government Entities Division of the IRS.  Below are some key links concerning Employee Plans.

All Retirement Plans

Main Retirement Plan Home Page

Dollar Limits on Compensation & Contributions

Correcting Plan Errors

Retirement Plan Forms and Publications

Tax Relief in Disaster Situations

EP Issue Snapshots

EP Examination Guidelines

Listings of Required Modifications (LRM)

IRS Webinars

IRS Podcasts

TCJA Changes

FOIA Library

403(b) Plans

IRC 403(b) Tax-Sheltered Annuity Plans

403(b) Pre-approved Prototype

403b(b) Pre-approved - Effective Date Addendum

457(b) Plans

IRC 457(b) Deferred Compensation Plans

Governmental Plans

Governmental Plans under Internal Revenue Code Section 401(a)

Nonqualified Deferred Compensation Plans-409A

Nonqualified Deferred Compensation Plans Audit Technique Guide

Exempt organizations

Tax Information for Charities & Other Non-Profits

Audit Technique Guides Exempt Organizations

Governmental Organizations

Tax Information for Federal, State, and Local Governments

Tax Information for Indian Tribal Governments