Tax-advantaged retirement plans and Individual Retirement Arrangements (IRAs). Recent developments Changes to guidance, law and procedures that affect employee plans. Fact Sheet 2024-19, May 2024: Disaster relief FAQs: Retirement plans and IRAs under the SECURE 2.0 Act of 2022 Fact Sheet 2024-29, Aug 2024: SECURE 2.0 Act impacts how businesses complete Forms W-2 Subscribe to updates Required minimum distribution (RMD) Minimum amount you may need to annually withdraw from your retirement plan after age 72. Calculate amount IRAs Find how to make tax-deferred investments for your retirement by contributing to traditional and Roth IRAs. Get started Contribution limits Find amounts you can contribute to your retirement plans and IRAs each year. Find limits Types of retirement plans Explore options for retirement plans: All retirement plan types Traditional IRAs Roth IRAs SIMPLE IRA plans SEP plans 401(k) plans Life events Manage your retirement savings during a life event: Hardship distributions: Early withdrawals and loans Rollovers: Move money from one plan to another Changes in your life Plan administration Maintain retirement plans: Correcting plan errors IRS examination (audit) of retirement plans Reporting and disclosure Determination, opinion and advisory letters Calculate plan benefits: Interest rate tables Actuarial tables Resources Tax-Exempt and Government Entities - Program & accomplishments letters Get news, attend events and request speakers: Read and subscribe to news Request educational services Attend a webinar