Reporting and Disclosures under ERISA

Posted by BAS - 07 June, 2018


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:

  1. An overview of the most common disclosures that must be distributed to participants, beneficiaries and other individuals under ERISA.
  2. An overview of reporting and disclosure requirements for defined benefit plans under ERISA;
  3. 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.

Topics: HR & Benefits Compliance

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