Topics SIMPLE IRA plan SIMPLE 401(k) plan Useful Items Forms (and instructions) W-2   Wage and Tax Statement 5304-SIMPLE   Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) (Not Subject to the Designated Financial Institution Rules) 5305-SIMPLE   Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) (for Use With a Designated Financial Institution)