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Employer 401(k) plan

An employer 401(k) plan is an employer-sponsored retirement savings plan that gives employees a choice of investment options—typically mutual funds. Employees who participate in a traditional 401(k) plan have a portion of their pre-tax salary invested directly in the option or options they choose. These contributions and any earnings from the 401(k) investments are not taxed until they are withdrawn.

In Arizona, as in other states, an employer 401(k) plan is a common retirement savings vehicle that allows employees to contribute a portion of their pre-tax salary to selected investment options, often including a variety of mutual funds. The contributions made to a traditional 401(k) plan, along with any investment earnings, are tax-deferred, meaning they are not subject to federal or state income tax until the employee withdraws the funds, typically upon retirement. The regulation of 401(k) plans is primarily at the federal level, governed by the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code. Arizona state law does not specifically regulate the content of 401(k) plans but does follow federal guidelines for tax treatment and creditor protection. Employers offering 401(k) plans must comply with federal requirements regarding non-discrimination, reporting, and fiduciary responsibilities to protect the interests of plan participants.

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Employer 401(k) plan

Individual & Family Legal Plan

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Arizona State Code

Arizona State Code

Investments

Employer 401(k) plan

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