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IRS Updates Checklists of Retirement Plan Documents

The IRS has updated the comprehensive page on its website that provides information about, and links to, information about retirement plan documents.

The IRS organizes that information in subject matter categories. Each category includes:

  • an explanation that provides guidance in the law and legal citations;

  • worksheets that can be used to review retirement plans; and

  • checksheets with pre-approved wording that will satisfy the applicable Internal Revenue Code requirements and that provides an easy and reliable method for assuring plan qualification.

The categories are:

Minimum Participation Standards (Publication 6388, Form 5622, Form 6040)
Minimum Vesting Standards - Defined Contribution Plans (Publication 6389, Form 5623, Form 6041)
Minimum Vesting Standards - Defined Benefit Plans (Publication 4692, Form 5624, Form 8401)
Joint and Survivor Annuities (Publication 6391, Form 5625, Form 6042)
Miscellaneous Provisions (Publication 6392, Form 5626, Form 6043)
Coverage and Nondiscrimination Requirements - Defined Contribution Plans (Publication 6393, Form 5627, Form 6045)
Coverage and Nondiscrimination Requirements - Defined Benefit Plans (Publication 4965, Form 9638, form 9640)
Permitted Disparity (Publication 4964, Form 9639, Form 9637)
Limitations on Contributions and Benefits (Publication 7001, Form 8384, Form 6044)
Top-Heavy Requirements (Publication 7002, Form 8385, Form 8397)
Employee Leasing (Publication 7003, Form 8386, Form 8398)
Required Plan Distributions (Publication 7004, Form 8387, Form 8399)
Affiliated Service Groups (Publication 7005, Form 8388, Form 8400)
Employee and Matching Contributions (Publication 7334, Form 8799, Form 9416)
Section 401(k) Requirements (Publication 7335, Form 9002, Form 9417)
Section 401(h) (Publication 11433, Form 13069, Form 13070)
Section 436 Limitations (Publication 5139, Form 14582, Form 14583)