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PLAN SPONSORS
Retirement Plan Rules and Regulations
View the following resources to help you understand rules and regulations that may affect your retirement plans
General Regulations
- IRS resources, including links to regulations and related guidance: 457(b) plans | 401(a) governmental plans
- Pension Protection Act (PPA) of 2006 resources, including the full text of the legislation, a summary of provisions impacting governmental plans, and more.
Contributions
- Contribution limits for 401(a) and 457(b) plans and IRAs.
Withdrawals and Loans
- Hardship Distributions (401(k) Plans) and Unforeseeable Emergency Distributions (457(b) Plans) — IRS FAQs
- Loans — IRS FAQs
- Required Minimum Distributions (RMDs) — IRS FAQs
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