Topics Kinds of plans Setting up a qualified plan Minimum funding requirement Contributions Employer deduction Elective deferrals (401(k) plans) Distributions Prohibited transactions Reporting requirements Qualification rules Useful Items Publication 575   Pension and Annuity Income Forms (and Instructions) Schedule C (Form 1040)   Profit or Loss From Business Schedule F (Form 1040)   Profit or Loss From Farming Schedule K-1 (Form 1065)   Partner's Share of Income, Credits, Deductions, etc. W-2   Wage and Tax Statement 1040   U.S. Individual Income Tax Return 1099-R   Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 5330   Return of Excise Taxes Related to Employee Benefit Plans Form 5500   Annual Return/Report of Employee Benefit Plan 5500-EZ   Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan Schedule A (Form 5500)   Insurance Information