View the following ICMA-RC and government resources to help you understand rules and regulations that may affect public sector retirement plans that you sponsor.
- IRS resources, including links to regulations and related guidance:
457 plans | 401 governmental plans
- Pension Protection Act (PPA) of 2006 resources, including the full text of the legislation, a summary of provisions impacting governmental plans, and more.
- Contribution Limits for 401 and 457 plans and IRAs.
- Saver's Credit - Income tax credit available to those who make retirement plan contributions and have adjusted gross income (AGI) within certain limits.
Withdrawals and Loans
- Hardship Distributions (401(k) Plans) and Unforeseeable Emergency Distributions (457 Plans) - IRS FAQs
- Loans - IRS FAQs
- Required Minimum Distributions (RMDs) - IRS FAQs
Learn more about your ICMA-RC administered plans: