ERISA Reporting and Disclosure Requirements

ERISA imposes a number of reporting and disclosure requirements on plan sponsors and plan administrators. The requirements include nondiscrimination provisions and require the plan sponsor or plan administrator to report certain types of information to the Internal Revenue Service, the Department of Labor, and to plan participants.

The links below will take you to information about the reporting and disclosure requirements on the Department of Labor’s website. Please note that these requirements mainly apply to the plan sponsor/plan administrator, not the insurance carrier.

Reporting and Disclosure requirements pamphlet
http://www.dol.gov/ebsa/pdf/rdguide.pdf

Form 5500
http://www.dol.gov/ebsa/forms_requests.html
http://www.dol.gov/ebsa/5500main.html

Form 5500 filing tips
http://www.dol.gov/ebsa/form5500tips.html
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