The U.S. Department of Labor has a Reporting and Disclosure Guide for Employee Benefit Plans. The Guide may be accessed by clicking here.
The guide is intended as a quick reference tool for reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974.
The guide is divided into three chapters:
- An overview of the most common disclosures that must be distributed to participants, beneficiaries and other individuals under ERISA.
- An overview of reporting and disclosure requirements for defined benefit plans under ERISA;
- An overview of the Form 5500 and the M-1 annual reporting requirement.
Employers may find the guide helpful for understanding the distribution and notice requirements imposed by ERISA.