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IRS Publication 4222: 401(k) Plans for Small Businesses (PDF)
Internal Revenue Service [IRS] and Employee Benefits Security Administration [EBSA] Link to more items from this source
[Guidance Overview]
Feb. 2, 2016
16 pages, dated Oct. 2015; a joint publication by the two agencies. "This publication highlights some of a 401(k) plan's advantages, some of your options and responsibilities as an employer operating a 401(k) plan, and the differences among the types of 401(k) plans. For more information, a list of resources for you and for 401(k) plan participants is included at the end of this booklet."

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