3500 W. ORANGEWOOD AVE., ORANGE, CA 92868 ● PHONE: (714) 917-6100 ● FAX: (714) 917-6065

Important Notice regarding the Airconditioning and Refrigeration Industry

Defined Contribution Retirement Plan – Hardship Withdrawal Guidelines

Only the amount in your 401(k) account is eligible for distribution. The amount in your 401(a) account is not eligible for a hardship distribution. In order to obtain your available 401(k) available balance you must contact John Hancock Retirement Plan Services at 1-800-294-3575.

Direct deposit is available and can be set up by phone or by accessing your member profile through www.mylife.jhrps.com. Please note, if you already have banking information on file and have elected to use it for all future payments, this distribution will automatically be sent to the same bank account unless you elect to change your banking information.

HARDSHIP WITHDRAWAL GUIDELINES

REASON – Purchase of Principal Residence

Basic Requirements

Withdrawal request must be for purchase of principal residence of participant

Amount requested cannot exceed amount needed as supported by documentation

Required Documentation

A. FOR PURCHASE OF EXISTING HOME

Sales Contract - must include closing date, buyer’s (participant’s) signature, seller’s signature, current date, amount needed to purchase house, address of property

Good Faith Estimate - must include buyer’s (participant’s) name and signature, seller’s signature, current date, amounts (such as closing costs and deposits) required to be paid to purchase house, address of property

B. FOR PURCHASE OF MOBILE HOME OR MANUFACTURED HOME

Sales Contract - must include buyer’s (participant’s) signature, seller’s signature or signature of authorized representative of company, current date, purchase price of home; may include down payment and closing costs

C. FOR CONSTRUCTION OF PRINCIPAL RESIDENCE

Contract - must include buyer’s (participant’s ) signature, contractor’s signature, current date (unless proof of extension), building cost; may include copy of construction loan

D. PURCHASE OF LAND FOR CONSTRUCTION OF PRINCIPAL RESIDENCE OR PLACEMENT OF MOBILE OR MANUFACTURED HOME

Contract - must include buyer’s (participant’s) signature, seller’s signature, current date, purchase price, location of property

Non-Eligible Expenses

Amounts already paid (for example, down payment, deposits, earnest money) are not eligible for hardship withdrawal (Exception: bridge loan, for example, where a loan is taken for a short term while the hardship is being processed)

Refinancing of the mortgage of a principal residence is not eligible

REASON – Payment of Unreimbursed Medical and Dental Expenses

Basic Requirements

Must be eligible medical* and/or dental expense (*for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of treating any structure or function of the body)

Amount must (1) not be covered by insurance, (2) not paid in its entirety by insurance, or (3) not previously paid by participant

Documentation cannot be older than 6 months

Amount requested cannot exceed amount needed as supported by documentation

Required Documentation

A. FOR MEDICAL EXPENSES INCURRED

Copy of bill(s) - must identify name of participant or dependent, service rendered, date of service, billed amount, amount paid by insurance (if applicable), outstanding amount

B. FOR MEDICAL EXPENSES NOT YET INCURRED

Doctor/hospital statement - must identify name of participant or, service to be rendered, estimated cost of service; statement must be on doctor’s/hospital’s letterhead; and

Letter from insurance carrier (if applicable) - must identify amount to be paid by insurance or denying coverage

Non-Eligible Expenses

Cosmetic surgery is generally not eligible (unless required due to accident or medical condition)

REASON – College Tuition

Basic Requirements

Tuition and/or related educational fees must be for a post-secondary education at an accredited college, university or trade school for either the participant, participant’s spouse, or participant’s dependents. (Post-secondary education must require individual to have a high school diploma or GED)

Expenses must be for the current semester or for next 12 months of education

Amount requested cannot exceed amount needed as supported by documentation

Required Documentation

A. TUITION AND BOARD

Copy of tuition and/or board bill - must include name of student and name of educational institution, fee for tuition (may be broken down by class) for the current or next semester, fee for board for current or next semester

B. RELATED EDUCATIONAL FEES - must include copy of tuition bill or letter of college enrollment along with the following appropriate documentation:

Copy of bill(s) or booklist - must show fees for labs or list from bookstore with price of books, current date

Copy of bill for computer - must have current date

Non-Eligible Expenses

Payment of outstanding student loan is not eligible

REASON - Payment of Funeral and/or Burial Expenses

Basic Requirements

Funeral and/or burial expenses must be for the participant’s deceased parent, spouse, child or dependent

Documentation cannot be older than 6 months

amount requested cannot exceed amount needed as supported by documentation

Required Documentation

Copy of funeral and/or burial bill – must identify names of family member (i.e., deceased parent, spouse, child or dependent) and billed amount

Non-Eligible Expenses

Amounts already paid through insurance

REASON: Repair Damage to Principal Residence Due to Casualty Loss

Basic Requirements

Damage to principal residence must be due to a casualty (i.e., fire, storm, disaster declared by federal government) that can be deducted on your tax return under casualty provision

Documentation cannot be older than 6 months

Amount requested cannot exceed amount needed as supported by documentation

Required Documentation

Copy of repair bill(s) – must satisfactorily indicate that the repairs are needed due to casualty loss

Non-Eligible Expenses

Amounts already paid through insurance

REASON - Prevention of Eviction Or Foreclosure From Participant’s Principal Residence

Basic Requirements

Eviction or foreclosure must be on participant’s principal residence

Date of eviction or foreclosure must be in the future

Amount requested cannot exceed amount needed as supported by documentation

Required Documentation

A. FOR EVICTION FROM APARTMENT COMPLEX OR PROPERTY RENTED BY INDIVIDUAL

Eviction notice - must identify name of participant (as tenant); provide participant’s address, amount needed to prevent eviction, and date on which amount must be paid; be dated and signed by owner or representative of apartment complex or landlord

B. FOR FORECLOSURE

foreclosure notice - must be from mortgage company, other appropriate agency, or state or local taxing authority; identify name of participant; provide participant’s address; amount needed to prevent foreclosure; date on which amount must be paid; be dated and signed by authorized representative of mortgage company, other appropriate agency and/or taxing authority; state that foreclosure proceedings will begin if amount not paid

Note: The address on the eviction or foreclosure notice must be the same as the address on your account, unless the address on your account is a P.O. Box. If the address on your account is a P.O. Box, you must submit a copy of a utility bill that states your physical address that matches the address on the eviction or foreclosure notice.

Non-Eligible Expenses

Past due utility, water, and property tax bills are not eligible. (Exceptions: Property tax bills that may lead to sale of principal residence if bill is not paid and utility and water bills that are included in an eviction notice.)

In addition to the foregoing, you must have exhausted all other resources which are ‘reasonably available’. Your resources would include assets owned by you, your spouse, and your minor children and this includes money available through loans. However, property held in an irrevocable trust or under a state uniform gift to minors act, for the benefit of a child, is not considered to be a resource.

Pursuant to Internal Revenue Service regulations your voluntary contributions must be suspended for at least 6 months after receipt of the distribution.

WHAT ARE THE TAX CONSEQUENCES OF RECEIVING A HARDSHIP DISTRIBUTION?

When you receive a hardship distribution, you may elect to have federal taxes withheld at the time of distribution. Any additional income taxes either Federal or State must be paid when you file your income tax return. In addition, a 10% excise tax applied to hardship distributions if you are younger than age 59-1/2. The 10% tax must also be paid when you file your next income tax return.

If you require a specific amount for a hardship distribution, you will have to increase the amount requested for distribution to cover the 20% withholding. For example, you require $10,000 to pay for your children’s tuition. In this case, the amount of distribution would have to be $12,500 to take into account the 20% withholding. To figure how much you need to cover the 20% withholding, multiply the hardship amount by 25%. The amount you request should be those two amounts added together.

HOW OFTEN CAN I RECEIVE A HARDSHIP DISTRIBUTION?

You are allowed to receive a hardship distribution no more than two times per calendar year.

HOW DO I APPLY FOR A HARDSHIP DISTRIBUTION?

In order to receive a hardship distribution you must fill out a form. The required form asks you to indicate the amount of distribution as well as the reason for the distribution. If you are married your spouse must sign the form acknowledging his/her consent to the distribution. The form must be witnessed by a Trust Office employee or a notary public. A copy of the form is attached to this notice. If you require additional forms, please contact the trust office or visit www.acrtrust.org to download additional forms.

If you have any questions or require additional information regarding hardship distributions, please contact the Trust office at (714) 917-6100.

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AIRCONDITIONING & REFRIGERATION INDUSTRY DEFINED CONTRIBUTION RETIREMENT PLAN HARDSHIP WITHDRAWAL - DISTRIBUTION FORM – DC02

Instructions: Use this form if you are a participant and wish to request a hardship withdrawal from the 401(k) portion of your defined contribution plan. Please note that the signature on this form must be notarized or witnessed by a Trust Employee. Return this form to the Trust Office at:

Airconditioning & Refrigeration Trust, 3500 W. Orangewood Ave., Orange, CA 92868

Questions: If you would like more information about distributions, please contact the Trust Office at (714) 917-6100,

Monday through Friday, 8:00 AM to 4:00 PM.

PARTICIPANT INFORMATION: (Please type or print in blue or black ink.)

Name: __________________________________________ SSN: _______________________ DOB: __________________

Address: ___________________________________________________________________________________________

Phone: ______________________________ Email: ________________________________________________________

Current Employer: _________________________________________ Job Description: ____________________________

DISTRIBUTION INFORMATION:

A. Withdrawal Amount: $___________________ Put MAX AVAILABLE if you are withdrawing the full amount.

This amount cannot exceed the amount supported by your acceptable documentation (see below) andis subject to the balance available for withdrawal in your account.

If the amount available to withdraw is less than the amount you requested, you will receive your entireavailable amount.

Any amount paid to you may be reduced by applicable taxes.

B. Only the amount supported by acceptable documentation will be processed even it is less than the amountrequested. A subsequent request will be treated a new hardship withdrawal.

C. Please check the reason for the hardship request below and submit the appropriate documentation tosubstantiate this request. Please see the attached Hardship Withdrawal Guidelines for additional detailsregarding the required documentation.

Reason for Withdrawal and Required Documentation:

Purchase of a Principal Residence: To purchase my principal residence (excluding mortgage payments). Fully executed purchase and sales agreement which satisfactorily indicates that the amount requested will be used for the purchase of your principal residence.

Payment of Unreimbursed Medical and Dental Expenses: To pay unreimbursed expenses for medical care for me, my spouse, or any of my dependents. Copy of medical or dental bill(s) not more than 6 months old. Medical or dental bill(s) must identify name of individual, service rendered, date of service, billed amount, amount paid by insurance (if applicable), and outstanding amount.

College Tuition: To pay unreimbursed tuition and related education expense for the next 12 months of post-secondary education for myself, my spouse, or any of my dependents. Copy of tuition bill for current semester and/or next semester. Copy of bill(s) for related educational expenses.

Payment of Funeral and/or Burial Expenses: To pay for funeral and/or burial expenses for my deceased parent, spouse, child or dependent. Copy of funeral and/or burial bill not more than 6 months old.

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Repair for Damage to Principal Residence Due to Casualty Loss: To repair damage to my principal residence due to a casualty (e.g. fire, storm, disaster declared by the Federal government that can be deducted on tax return under casualty provision).

Copy of repair bill(s) to principal residence which satisfactorily indicate that the repairs are needed due to casualty loss and are not more than 6 months old.

Prevention of Eviction or Foreclosure From Principal Residence: To make payments necessary to prevent eviction from my principal residence or foreclosure on the mortgage of my principal residence.

Copy of eviction or foreclosure notice. Note: The address on the eviction or foreclosure notice must be the same as the address on file with the Trust Office unless the address on file is a P.O. Box. If the address on file is a P.O. Box, you must submit a copy of a utility bill that states your physical address that matches the address on the eviction or foreclosure notice.

Federal Withholding Election: (See item #3 of Special Tax Notice Regarding Plan Payments)

0% 10% 20% ____% (Must be greater than 10%) $_________ (Must be greater than 10%)

AUTHORIZATION:

I certify that I meet the requirements for the above hardship. I have no other funds, including loans, reasonably available to take care of this hardship. I have been advised that I may not have 401(k) deductions made from my paycheck into my Defined Contribution account until six months from the date of this disbursement. In addition, I may not request more than two hardship withdrawals during a calendar year. I request that the above referenced distribution be made from my plan accounts. I certify that all of the information above is true and correct. I have received and read the Special Tax Notice Regarding Plan Payments. I understand that I will be responsible for the tax consequences of this distribution.

(If you are married, Participant and Spouse signatures MUST be witnessed by a Trust Office employee OR Notary Public.)

Single – I certify under penalties of perjury that I am not married as of the date this form is signed. Married – I (spouse) hereby consent to the distribution as indicated by my spouse.

__________________________________________ ______________________________________ ________________ Signature of Participant Signature of Spouse (if married) Date

WITNESS: Trust Office Personnel _________________________ Date: ______________ OR Notarial Jurat Attached

TRUST OFFICE APPROVAL: Please process the distribution requested. The participant is eligible for the distribution under the terms of the Plan.

Authorized Approval Signature: ________________________________________________ Date: ___________________

L052020513 – Hardship Withdrawal

AIRCONDITIONING AND REFRIGERATION INDUSTRY JOINT TRUST FUNDS 3500 W. Orangewood Ave. Orange, CA 92868 Telephone (714) 917-6100 Facsimile (714) 917-6065

SPECIAL TAX NOTICE REGARDING PLAN PAYMENTS This notice contains important information you will need before you decide how to receive your Plan benefits. This notice is provided because all or part of the payment that you will soon receive from the Airconditioning and Refrigeration Industry Defined Contribution Plan (the “Plan”) may be eligible for rollover to a qualified IRA or another qualified employer plan.

SUMMARY

There are two ways you may be able to receive a Plan payment that is eligible for rollover. You can have ALL OR ANY PORTION of your payment made directly to a qualified IRA, or, if you choose, another qualified employer plan that will accept a “DIRECT ROLLOVER” or the payment can be “PAID TO YOU”.

If you choose a DIRECT ROLLOVER:

Your payment will not be taxed in the current year and no income tax will be withheld.

Your payment will be made directly to your qualified IRA or, if you choose, to another qualified employer plan that accepts your rollover.

Your payment will be taxed later when you take it out of the traditional IRA or the qualified employer plan. If you choose to have a Plan payment that is eligible for rollover PAID TO YOU:

You will receive only 80% of the payment, because the Plan Administrator is required to withhold 20% of the payment and send it to the IRS as income tax withholding to be credited against your taxes.

Your payment will be taxed in the current year unless you roll it over. Under limited circumstances, you may be able to use special tax rules that could reduce the tax you owe. However, if you receive the payment before age 59 ½, you may have to pay an additional 10% tax.

You can roll over the payment by paying it to your qualified IRA or to another qualified employer plan that accepts your rollover within 60 days after you receive the payment. The amounts rolled over will not be taxed until you take it out of a traditional IRA or qualified employer plan. Other tax rules may apply if the amount is rolled into another type of IRA.

If you want to roll over 100% of the payment to a traditional IRA or another qualified employer plan, you must find other money to replace the 20% that was withheld. If you roll over only the 80% that you received, you will be taxed on the 20% that was withheld and that is not rolled over.

MORE INFORMATION

I. PAYMENTS THAT CAN AND CANNOT BE ROLLED OVER

Payments from the Plan may be “eligible rollover distributions”. This means that they can be rolled over to an IRA or another employer plan that accepts rollovers. Your plan administrator should be able to tell you what portion of your payment is an eligible rollover distribution. The following types of payments CANNOT be rolled over:

REQUIRED MINIMUM PAYMENTS. Beginning when you reach age 70 ½ or retire, whichever is later, a certain portion of your payment cannot be rolled over because it is a “required minimum payment” that must be paid to you.

HARDSHIP DISTRIBUTIONS. A hardship distribution from your employer’s 401(k) plan may not be eligible for rollover. Your Plan Administrator should be able to tell you if your payment includes amounts, which cannot be rolled over.

II. DIRECT ROLLOVER

A DIRECT ROLLOVER is a direct payment of the amount of your Plan benefits to a traditional IRA or another qualified employer plan that will accept it. You can choose a DIRECT ROLLOVER of all or any portion of your payment that is an eligible rollover distribution, as described in Part I above. You are not taxed on any portion of your payment for which you choose a DIRECT ROLLOVER until you later take it out of the traditional IRA or qualified employer plan. In addition, no income tax withholding is required for which you choose a DIRECT ROLLOVER.

DIRECT ROLLOVER TO A QUALIFIED IRA. You can open a traditional IRA to receive the direct rollover. If you choose to have your payment made directly to a traditional IRA, contact an IRA sponsor (usually a financial institution) to find out how to have your payment made in a direct rollover to a traditional IRA at that institution. If you are unsure of how to invest your money, you can temporarily establish a traditional IRA to receive the payment. However, in choosing a traditional IRA, you may wish to consider whether the traditional IRA you choose will allow you to move all or part of your payment to another traditional IRA at a later date, without penalties or other limitations. See IRS Publication 590, Individual Retirement Arrangements, for more information on IRAs (including limits on how often you can roll over between IRAs). In certain situations, you may also be able to rollover amounts to other types of IRAs.

DIRECT ROLLOVER TO A PLAN. If you are employed by a new employer that has a qualified employer plan, and you want a direct rollover to that plan, ask the Plan Administrator of that plan whether it will accept your rollover. A qualified employer plan is not legally required to accept a rollover. If your new employer’s plan does not accept a rollover, you can choose a DIRECT ROLLOVER to a qualified IRA.

III. PAYMENTS PAID TO YOU.

If your payment can be rolled over under Part I above and the payment is made to you in cash, it is subject to 20% income tax withholding. The payment is taxed in the year you receive it unless, within 60 days, you roll it over to a qualified IRA or another qualified employer plan that accepts rollovers. If you do not roll it over, special tax rules may apply.

MANDATORY WITHHOLDING. If any portion of your payment can be rolled over under Part I above and you do not

elect to make a DIRECT ROLLOVER, the Plan is required by law to withhold 20% of that amount. For example, if you can roll over a payment of $10,000 only $8,000 will be paid to you because the Plan must withhold $2,000 as income tax. However, when you prepare your income tax return for the year, you must report the full $10,000 as a payment from the Plan. You must report the $2,000 as tax withheld, and it will be credited against any income tax you owe for the year.

VOLUNTARY WITHHOLDING. If any portion of your payment is taxable but cannot be rolled over under Part I above, the

mandatory withholding rules described above do not apply. In this case, you may elect not to have withholding apply to that portion. To elect out of withholding, ask the Plan Administrator for the election form and related information.

SIXTY-DAY ROLLOVER OPTION. If you receive a payment that can be rolled over under Part I above, you can still decide

to roll over all or part of it to a qualified IRA or another qualified employer plan that accepts rollovers. If you decide to roll over, YOU MUST CONTRIBUTE THE AMOUNT OF THE PAYMENT YOU RECEIVED TO A QUALIFIED IRA OR ANOTHER QUALIFIED PLAN WITHIN 60 DAYS AFTER YOU RECEIVE THE PAYMENT. The portion of your payment that is rolled over will not be taxed until you take it out of the traditional IRA or the qualified employer plan. Other tax rules may apply if the amount is rolled into a different type of qualified IRA.

You can roll over up to 100% of your payment that can be rolled under Part I above, including an amount equal to the

20% that was withheld. If you choose to roll over 100%, you must find other money within the 60-day period to contribute to the traditional IRA or the qualified employer plan, to replace the 20% that was withheld. On the other hand, if you roll over only the 80% that you received you will be taxed on the 20% that was withheld.

EXAMPLE: The portion of your payment that can be rolled over under Part I above is $10,000, and you

choose to have it paid to you. You will receive $8,000 and $2,000 will be sent to the IRS as income tax withholding. Within 60 days after receiving the $8,000, you may roll over the entire $10,000 to a traditional IRA or a qualified employer plan. To do this, you roll over the $8,000 you received from the plan and you will have to find $2,000 from other sources (your savings, a loan, etc). In this case, the entire $10,000 is not taxed until you take it out of the traditional IRA or the qualified employer plan. If you roll over the entire $10,000, when you file your income tax return you may get a refund of part or all of the $2,000 withheld.

If, on the other hand, you roll over only $8,000, the $2,000 you did not roll over is taxed in the year it was withheld. When you file your income tax refund you may get a refund of part of the $2,000 withheld. (However, any refund is likely to be larger if you roll over the entire $10,000).

ADDITIONAL 10% TAX IF YOU ARE UNDER AGE 59 ½. If you receive a payment before you reach age 59 ½ and do not

roll it over, then, in addition to the regular income tax, you may have to pay an extra tax equal to 10% of the taxable portion of the payment. The additional 10% tax generally does not apply to (1) payments that are paid after you separate from service with your employer during or after the year you reach age 55, (2) payments that are paid because you retired due to disability, (3) payments that are paid as equal (or almost equal) payments over your life or life expectancy (or your and your beneficiary’s lives or life expectancies), (4) payments that are paid directly to the government to satisfy a federal tax levy, (5) payments that are paid to an alternate payee under a qualified domestic relations order, or (6) payments that do not exceed the amount of your deductible medical expenses. See IRS Form 5329 for more information on the additional 10% tax.

SPECIAL TAX TREATMENT IF YOU WERE BORN BEFORE JANUARY 1, 1936. If you receive a payment that can be rolled

over under Part I and you do not roll it over to a traditional IRA or other qualified employer plan that will accept it, the payment will be taxed in the year you receive it. However, if the payment qualifies as a “lump sum distribution,” it may be eligible for special tax treatment. A lump sum distribution is a payment, within one year, of your entire balance under the Plan (and certain other similar plans of the employer) that is payable to you after you have reached age 59 ½ or because you have separated from service with your employer (or, in the case of a self-employed individual, after you have reached age 59 ½ or have become disabled). For a payment to be treated as a lump sum distribution, you must have been a participant in the plan for at least five years before the year in which you received distribution. The special tax treatment for lump sum distributions that may be available to you is described below.

TEN-YEAR AVERAGING. If you receive a lump sum distribution and you were born before January 1, 1936, you can make a one-time election to figure the tax on the payment by using “10-year averaging” (using 1096 tax tables). Ten-year averaging often reduces the tax you owe. CAPITAL GAIN TREATMENT. If you receive a lump sum distribution and you were born before January 1, 1936 and if you were a participant in the Plan before 1974, you may elect to have the part of your payment that is attributable to your pre-1974 participation in the Plan taxed as long-term capital gain at a rate of 20%.

There are other limits on the special tax treatment for lump sum distributions. For example, you can generally elect this

special tax treatment only once in your lifetime, and the election applies to all lump sum distributions that you receive in that same year. If you have previously rolled over a distribution from the Plan (or certain other similar plans of the employer), you cannot use this special averaging treatment for later payments from the Plan. If you roll over your payment to a traditional IRA, you will not be able to use special tax treatment for later payments from the traditional IRA. Also, if you roll over only a portion of your payment to a traditional IRA, this special tax treatment is not available for the rest of the payment. See IRS Form 4972 for additional information on lump sum distributions and how you elect the special tax treatment. IV. SURVIVING SPOUSES, ALTERNATE PAYEES AND OTHER BENEFICIARIES

In general, the rules summarized above that apply to payments to employees also apply to payments to surviving spouses or designated beneficiaries of employees and to spouses or former spouses who are “alternate payees.” You are an alternate payee if your interest in the Plan results from a “qualified domestic relations order,” which is an order issued by the court, usually in connection with a divorce or legal separation.

If you are a surviving spouse or designated beneficiary, you may choose to have a payment that can be rolled over, as

described in Part I above, paid in a DIRECT ROLLOVER to a qualified IRA or paid to you. If you have the payment paid to you, you can keep it or roll it over yourself to a qualified IRA but cannot roll it over to a qualified employer plan. If you are an alternate payee, you have the same choices as the employee. Thus, you can have the payment paid as a direct rollover or paid to you. If you have it paid to you, you can keep it or roll it over yourself to a qualified IRA or to another qualified employer plan that accepts rollovers.

If you are a surviving spouse, an alternate payee, or another beneficiary, your payment is generally not subject to the

additional 10% tax described in Part III above. If you receive a payment because of the employee’s death, you may be able to treat the payment as a lump sum distribution if the employee met the appropriate age requirements, whether or not the employee had 5 years of participation in the Plan. V. HOW TO OBTAIN ADDITIONAL INFORMATION

This notice summarizes only the federal (not state or local) tax rules that might apply to your payment. The rules

described above are complex and contain many conditions and exceptions that are not included in this notice. Therefore, you may want to consult with the Plan Administrator or a professional tax advisor before you take a payment of your benefits from your plan. Also, you can find more specific information on the tax treatment of payments from qualified retirement plans in IRS Publication 575, Pension and Annuity Income and IRS Publication 590, Individual Retirement Arrangements. These publications are available from your local IRS office, on the IRS’s Internet Web Site at www.irs.gov or by calling 1-800-TAX-FORMS.