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.
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
- Steps to establishing a 401(k) plan
- How to include automatic contribution increases in a plan
- Sample automatic enrollment plan language
- How to establish designated Roth accounts in a 401(k) plan
Participate in a 401(k) Plan
- Contribution limits
- 401(k) topics for participants
- General guidance on participating in your employer’s 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
Helps you keep your 401(k) plan in compliance with important tax rules.
- 401(k) Fix-It Guide
Tips on how to find, fix and avoid common errors in 401(k) plans.
Terminate a 401(k) Plan
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
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
Forms and publications, mini-courses and other 403(b) resources