Defined Plans Defined Contribution Plans Pensions Profit Sharing Plans 401(k) Plans Overview Multiple Employer Plan (MEP) Safe Harbor Plans 401(k) Requirements Nondiscrimination Fully Insured Plans (412(i)) Employee Stock Ownership Plans Keogh Plans Insurance Benefits Qualification Overview Minimum Participation and Coverage Nondiscrimination Vesting Anti-Cutback Rule Automatic Survivor Benefits Required Minimum Distributions Top-Heavy Plan Requirements Employer Deduction Taxation Of Distributions Prohibited Transactions Qualified Plans And The Estate Tax