* If the plan actually terminates, there might not be enough assets—but fully funded plans don’t terminate.

* Under older rules, some plans vest all at once after 5 years or gradually over 7 years.

† This applies to C corporations that report income on their own tax returns, not S corporations that pass income through to their shareholders’ personal returns.

* Other heirs can transfer distributions into an inherited IRA but only if the plan allows—see page 1062.

* This is the total, annual pretax contribution allowed, even if you work two jobs with two 401(k) plans or change jobs midyear.

* Not that it will do anything for you. At this writing, it’s deeply uninterested in enforcing the pension laws, but maybe it will improve.

* Author of The Retirement Savings Time Bomb … and How to Defuse It, a must-read book for people who want to minimize taxes for themselves and their heirs when withdrawing money from an IRA. Make sure that your tax or investment adviser reads it too. It’s full of ideas and details on how these strategies work.

* For a book describing the strategy, get Retire Secure! Pay Taxes Later, by James Lange.

* That’s a big number, but it represented only 0.5 percent of all posted wages.