Topics include: [1] Understanding your CP 214 notice -- answers to common questions on Form 5500-SF or 5500-EZ filing requirements; [2] Include all eligible employees in your 403(b) plan -- how to correct failing the universal availability rule; [3] Self-employed individuals -- you must use a special rule to calculate your own retirement plan contribution and deduction; [4] Start a SEP retirement plan for 2014 -- you can still take a deduction if you fund your SEP by the due date of your 2014 business tax return (including extensions); [5] Keep documentation for hardship distributions and plan loans; [6] Retirement plan distributions to foreign persons require withholding; and [7] Mark your calendar -- upcoming retirement plan deadlines.