Plan Rules

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.

General Regulations

• 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.

Contributions

• 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:

• View summary information for participants:
  457 |  401(a) Money Purchase |  401(k)
• Contact Plan Sponsor Services at 800-326-7272.