The U.S. Department of Labor’s Employee Benefits Security Administration offers more information on its Web site and through its publications. The following are available by contacting EBSA at 1.866.444.EBSA (3272) or on the EBSA Web site.

For Employers

• Reporting and Disclosure Guide for Employee Benefit Plans

• 401(k) Plans for Small Businesses

• Understanding Retirement Plan Fees and Expenses

• 401(k) Plan Fee Disclosure Form (Web only)

• Simplified Employee Pensions (SEPs)…What Small Businesses Need to Know

• Savings Incentive Match Plans for Employees of Small Employers (SIMPLE)

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