Tips on how to find, fix, and avoid common mistakes in retirement plans. Each guide provides: an overview of the rules for each plan type, an overview of the Employee Plans Compliance Resolution System, the most frequent errors we find in each plan type and tips on how to find, fix and avoid these mistakes. The format of each guide enables users to navigate, select and print only the mistakes that are of interest to them. We have discontinued the PDF versions of each fix-it guide and would encourage you to only use the updated web-based version of each guide. 401(k) Plan Fix-it guide 403(b) Plan Fix-it guide SARSEP Plan Fix-it guide SEP Fix-it guide SIMPLE IRA Plan Fix-it guide Additional resource Tax consequences of plan disqualification