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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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Partial termination
A plan can suffer a partial termination if an employer closes a particular plant or division that results in the termination of employment of a substantial portion (usually 20% or more) of plan participants, or if a defined benefit plan stops or reduces future benefit accruals
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
https://www.irs.gov/publications/p17
If you itemize your deductions on Schedule A (Form 1040), you can include the amounts contributed as part of the state and local taxes that you paid
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-on-early-distributions
gov websites use HTTPS
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