You have until December 31 to adopt a new 401(k), profit-sharing or other qualified plan
for 2014. You can set up a SEP as late as the due date for your 2014 tax return. You
can set up and make regular contributions to an IRA as late as April 15, 2015.

Plan sponsors
 Set up a plan by December 31 – It’s not too late to set up a 401(k) or profit

sharing plan for 2014

 Retirement plan records – important information for employer sponsors
 If the EPCU has contacted you – and you email them, please include your
telephone number

 Form 5500-SUP – draft paper Form 5500-SUP for certain plan filers

 Plan check-ups – a retirement plan needs regular care

 Correcting common Roth contribution mistakes – learn your options

Plan participants

 Types of retirement plan contributions

 Limit your elective deferrals to the annual amount

 Saver’s credit

 IRA year-end reminders

 Required minimum distributions

 Changes to the IRA one-rollover-per-year rule

Undestand better how this works at