Apart from the wonderful contribution by Ankita, you can also refer to the following link: https://www.citehr.com/search_new.php?q=k+401+plan. Citehr has a sea of articles and other resources on HR. So, if you want to learn about a specific topic, you can use the "Quick Search" box. If your query is not satisfied from that, we are always here to discuss.
Best of Luck,
Shweta
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