401(k) Plan Overview | Internal Revenue Service

November 19, 2019

A 401(k) plan is a qualified plan that includes a feature allowing an employee to elect to have the employer contribute a portion of the employee’s wages to an individual account under the plan. The underlying plan can be a profit-sharing, stock bonus, pre-ERISA money purchase pension, or a rural …

https://www.irs.gov/retirement-plans/plan-sponsor/401k-plan-overview

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