The IRS and Department of Labor issue a number of publications on different topics, including 401(k) plans. The IRS has posted on its website a couple of jointly issued publications directed at small employers who sponsor or are considering sponsoring 401(k) plans. The publications are “401(k) Plans for Small Businesses” and “Automatic Enrollment 401(k) Plans for Small Businesses.” Employers interested in the topics may wish to review these publications.