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The grounds are a closed list in the Enforcement Decree. But the pledge list and the withdrawal list differ, and university fees, weddings and funerals appear only on the first.

The common line that an IRP needs “six months of treatment plus 12.5% of wages” does not match the text. The 12.5% test belongs to DC plans; the general IRP article carries no such threshold. Articles 2, 14 and 18 of the Decree, side by side.

The employer match is an instant 100% return. 2026 limit $24,500, Traditional vs Roth, rollovers.

Opening the Easy Law text tier by tier and overlaying the start ages: workplace and private pensions open first, the state pension a decade later.

Does the company invest it, or do you? Plus how IRP fits in.