In a continuing effort to provide information and guidance to smaller employers, the IRS and the Department of Labor’s Employee Benefits Security Administration (EBSA) have jointly issued IRS Publication 4222, entitled 401(k) Plans for Small Business. This publication, as well as other materials that provide information about retirement and other employee benefit plans, is available at the EBSA website, www.dol.gov/ebsa, in the section on “Compliance Assistance.” The publication may also be found at the IRS website, www.irs.gov, in the “Retirement Plans Community” section under the heading “Forms/Pubs/Products.” This 11-page booklet provides information about the basic elements of a 401(k) plan, including information about safe harbor plans, automatic enrollment provisions, Roth 401(k)s, and guidance on recordkeeping and plan investments. The booklet can be helpful in hiring service providers, understanding reporting and disclosure requirements, rules about prohibited transactions and other compliance issues. At the same time, the two agencies also issued IRS Publication 3998, entitled Choosing a Retirement Solution for Your Small Business, which summarizes the features of 401(k) plans, SEPs (Simplified Employee Plans), SIMPLE IRAs, and Payroll Deduction IRAs. This guidance may be found at the same websites referred to above.