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• hardship distribution safe harbor
• required beginning date 5% owner
• ERISA 404(c)
• 401(k)(3)
• top-heavy minimum contribution
• withdrawal liability construction industry
• Rev. Proc. 2021-30
• late deposit of salary deferrals

How search works

Citations jump straight to the provision. Words are matched across the Code, ERISA, regulations, IRS/DOL/PBGC/Joint Board guidance, PLRs and court rulings, with retirement-plan jargon expanded (RMD, ADP, QDRO, SIMPLE…). Hybrid mode also ranks by meaning, so plain-English questions find the right regulation even when the wording differs.