Reference Materials

For tax-year 2025, IRS limits for 401(k), 403(b), and most 457 Plans have increased slightly:

• Elective Deferral Limits increased from $23,000 to $23,500
• Maximum Annual Account Addition increased from $69,000 to $70,000
• Annual Compensation Limit increased from $345,000 to $350,000

IRS Retirement Plans

Enrolled Retirement Plan Agent Information

An enrolled retirement plan agent (ERPA) is an individual who has been approved by the IRS to practice before the IRS on certain retirement plan issues.

EFAST2 Filing

File, find and learn about Forms 5500 Series Annual Returns/Reports

Listing of Certified Surety Bond Companies

PBGC