This publication discusses retirement plans you can set up and maintain for yourself and your employees. This publication covers the following types of retirement plans. SEP (simplified employee pension) plans. SIMPLE (savings incentive match plan for employees) plans. Qualified plans (also called H.R. 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Current revision Publication 560 (Print version PDF | eBook EPUB) Recent developments Updates to Publication 560 -- 19-AUG-2024 Other items you may find useful All Publication 560 revisions About Publication 575, Pension and Annuity Income About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) Other current products Related items About Form 5300, Application for Determination for Employee Benefit Plan About Form 5310, Application for Determination Upon Termination (Info Copy Only) About Form 5329, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts About Form 5330, Return of Excise Taxes Related to Employee Benefit Plans About Form 5500-EZ, Annual Return of A One-Participant (Owners/Partners and Their Spouses) Retirement Plan or A Foreign Plan About Form 8717, User Fee for Employee Plan Determination Letter Request About Form 8880, Credit for Qualified Retirement Savings Contributions
