Blue Associates can help guide you along the path to—and through— retirement planning. No matter where you are in life, we can provide guidance, tools, and services to help you prepare for retirement on your terms.

401(k) Plans

A 401(k) is a feature of a qualified profit-sharing plan that allows employees to contribute a portion of their wages to individual accounts.

  • Elective salary deferrals are excluded from the employee’s taxable income (except fordesignated Roth deferrals).
  • Employers can contribute to employees’ accounts.
  • Distributions, including earnings, are includible in taxable income at retirement (except for qualified distributions of designated Roth accounts).

See the 401(k) Resource Guide for details on 401(k) plans.

Choose a 401(k) Plan

Establish a 401(k) Plan

Participate in a 401(k) Plan

Operate and Maintain a 401(k) Plan

  • Operating a 401(k) plan
  • 401(k) topics for plan sponsors
  • Reducing or suspending safe harbor contributions
  • 401(k) Questionnaire Final Report contains insights on plan operations and maintenance

Correct a 401(k) Plan

Terminate a 401(k) Plan

Additional Resources for 401(k) Plans

IRC 403(b) Tax-Sheltered Annuity Plans

A 403(b) plan (also called a tax-sheltered annuity or TSA plan) is a retirement plan offered by public schools and certain 501(c)(3) tax-exempt organizations. Employees save for retirement by contributing to individual accounts. Employers can also contribute to employees’ accounts.

Choose a 403(b) Plan
Learn the basics of a 403(b) plan

Participate in a 403(b) plan
Who can participate in the plan, plan contributions, withdrawals

Establish a 403(b) plan
Set up a 403(b) plan, written program requirements, optional provisions, sample plan language

Operate and maintain a 403(b) plan
Reporting and nondiscrimination testing requirements, periodically reviewing the plan

Correct 403(b) plan errors
Find, fix and avoid plan errors

Terminate a 403(b) plan
Requirements for ending a 403(b) plan

Additional resources
Forms and publications, mini-courses and other 403(b) resources