Resources
Tools, calendars, checklists, and reference material. This page is curated separately from the article feed — see the home page or any of the intent cluster pages for editorial coverage of recent developments. Items marked PDF open a PDF directly.
Quick references & calculators
Limit tables, rollover grids, and other lookup-style tools.
- IRS — COLA increases for dollar limitations on benefits and contributions Annual table of §401(k), §415, §414(q), §414(v), and related limits.
- DWC — Contribution & testing limits chart Historical 401(k)/403(b) deferral, catch-up, comp, and HCE/key thresholds.
- IRS — Rollover chart PDF Quick-reference grid of permissible rollovers between plan and IRA types.
Compliance calendars
Year-end deadlines, filing windows, plan-year cycles.
- Mercer — 2026 US defined contribution plan compliance calendar IRS, PBGC, and DOL deadlines for single-employer DC plans.
- Mercer — 2026 US defined benefit plan compliance calendar IRS, PBGC, and DOL deadlines for single-employer DB plans.
- PLANSPONSOR — 2026 ERISA plan compliance calendar Month-by-month walk-through with practitioner commentary.
Fiduciary process toolkit
Primers, checklists, and worksheets for committees and plan administrators.
- DOL — Meeting your fiduciary responsibilities PDF EBSA primer covering ERISA §404 duties, prohibited transactions, and process.
- DOL — Understanding retirement plan fees and expenses PDF EBSA primer on fee categories, benchmarking, and disclosure obligations.
- DOL — Tips for selecting & monitoring service providers PDF EBSA fiduciary process fact sheet.
- IRS — 401(k) Plan Checklist (Pub 4531) PDF One-page annual self-check for plan sponsors.
- IRS — 401(k) Plan Fix-It Guide Common operational mistakes with find / fix / avoid guidance.
- TIAA — Plan governance toolkit PDF Committee charter, meeting agenda, and IPS templates.
- SHRM — 401(k) fiduciary checklist May require SHRM membership.
- SHRM — Reviewing retirement plan committee designs & practices May require SHRM membership.
Cybersecurity
EBSA's three-piece cybersecurity guidance set, for fiduciaries, providers, and participants.
- DOL — Cybersecurity Program Best Practices PDF EBSA expectations for recordkeeper / service-provider cybersecurity programs.
- DOL — Tips for hiring a provider with strong cybersecurity practices PDF EBSA cybersecurity diligence checklist for fiduciaries.
- DOL — Online security tips PDF EBSA participant-facing security hygiene tips.
Model notices & participant disclosures
DOL and IRS templates that satisfy required participant notice obligations.
- DOL — Blackout period model notice Landing page with model notice text and PDF download.
- DOL — Sample automatic enrollment & default investment notice PDF QACA / EACA sample notice satisfying §401(k)(13), §414(w), and §404(c)(5).
- DOL — Model fee disclosure failure notice PDF Sample notice for delinquent §408(b)(2) service-provider disclosures.
- DOL — ERISA fidelity bond fact sheet PDF EBSA primer on §412 bonding requirements.
- IRS Notice 2018-74 — §402(f) Safe Harbor Special Tax Notice PDF Updated model rollover / distribution tax notice for qualified plans.
Primary sources & agency guides
Agency hubs, plan-administration overviews, and authoritative interpretive material.
- DOL EBSA Employee Benefits Security Administration
- IRS Retirement Plans IRS retirement-plan guidance and forms
- PBGC Pension Benefit Guaranty Corporation
- Federal Register Proposed and final rules
- DOL — Reporting and Disclosure Guide for Employee Benefit Plans Comprehensive matrix of ERISA reporting and disclosure obligations.
- IRS — 401(k) Resource Guide Hub of IRS 401(k) plan-sponsor and participant guidance.
- IRS — Publication 560: Retirement Plans for Small Business SEP, SIMPLE, and qualified plan rules for small employers.
- DOL — 401(k) Plans for Small Businesses EBSA primer on starting and operating a 401(k).
- DOL — Automatic Enrollment 401(k) Plans for Small Businesses PDF EBSA companion publication on QACA / EACA designs.
Corrections, filings & sub-regulatory guidance
Correction programs, annual lists, and the channels through which DOL and IRS issue position guidance.
- IRS — EPCRS overview Self-Correction, Voluntary Correction, and Audit CAP programs for qualified-plan errors.
- DOL — Voluntary Fiduciary Correction Program (VFCP) EBSA's program for correcting specified ERISA fiduciary breaches.
- DOL — Delinquent Filer Voluntary Compliance Program (DFVCP) Reduced-penalty path for late Form 5500 filings.
- DOL — Form 5500 series Annual report instructions, schedules, and prior-year forms.
- IRS — Operational Compliance List Annual list of changes plans must implement operationally before formal amendment.
- IRS — Required Amendments List Annual list of changes triggering remedial-amendment-period deadlines.
- DOL — Field Assistance Bulletins EBSA sub-regulatory guidance directing field staff.
- DOL — Advisory Opinions Fact-specific ERISA Title I interpretations from EBSA.