IRS Resource Center

• IRS Web Site
• Choose A Retirement Plan for Employees of Tax Exempt and Government Entities
• 457 Main Page
• PPA Main Page
• 403(b) Main Page
• Have You Had Your Check-up This Year? for 403(b) Plans
• 403(b) Plan Checklist
• 403(b) Tax-Sheltered Annuity Plan For Sponsor
• 403(b) Tax-Sheltered Annuity For Participant
• Designated Roth Accounts Under A 401(k) or 403(b) Plan
• 403(b) Video
• Publications - Coming Soon!
• Regulations, Notices, and Guidance:
  • IRS Notice 2008-140:  Retirement Plans for Public Schools and Exempt Organizations Get Extension on Time to Complete Written Plans
  • Final 409A Regulations
  • Guidance Regarding the Application of Section 409A to Split-Dollar Life Insurance Arrangements
  • Final 415 Regulations
  • Deemed IRA Regulations – FINAL
  • IRS Notice 2006-100 on 409A Regulations [PDF]
  • IRS Ruling on Service Purchases [PDF]
  • IRS Publishes Corrections to Final 457 Regulations [PDF]
  • IRS Releases Final Regulations for 457 Plans [PDF]
  • Treasury And IRS Issue Final Regulations On Catch-Up Contributions [Word]
  • IRS Notice 2002-3 -- Requirements Regarding 457 Assets Eligible for Rollover to Other Plans
• Other IRS Information:
  • DOT sends letter to Congress regarding Section 845 of PPA
    On May 15, 2007 the Department of the Treasury (DOT) relayed to Congress its intention to include self-insured plans in the definition of qualified health insurance premiums under Section 845 of the Pension Protection Act of 2006. This DOT administrative position will soon be included in a formal announcement. DOT officials have confirmed that plans and funds can begin using this letter now to implement the HELPS benefit.
  • IRS Advisory Committee Conducts Governmental 401(a) Survey
  • Nationwide Legislative & Regulatory Report: IRS Guidance on the Pension Protection Act
  • IRS Release: Administrative, Procedural, and Miscellaneous [PDF]
  • IRS: Benefits Alert
  • IRS Announces Pension Plan Limitations for 2007
  • Designated Roth contributions to cash or deferred arrangements under section 401(k) [PDF]
  • Technical Explanation of the 'Job Creation and Worker Assistance Act of 2002