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These IRS Statements are available at https://www

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Here's how you know

https://www.irs.gov/irb/2025-01_IRB

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https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-termination-of-plan

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https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions

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Disaster relief frequently asked questions: Retirement plans and IRAs

https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022

gov to ensure that taxpayers, who may have relied on a prior version, can locate that version if they later need to do so

Here's how you know

https://www.irs.gov/publications/p17

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