Defined Contribution Plan Notices (Periodic Notices)


Summary

This practice note summarizes the types of notices that administrators of defined contribution retirement plans that are "employee pension benefit plans" under the Employee Retirement Income Security Act (ERISA) must provide to participants on a periodic basis. All defined contribution plans that are qualified under Section 401(a) of the Internal Revenue Code will be subject to these rules. Some of the rules will apply to defined benefit plans, where indicated, but will be addressed in a separate practice note for notices under those plans. This practice note does not cover notices plan sponsors must provide only upon the occurrence of certain plan or participant events.