Participant Disclosure Checklist (ERISA and Qualified Retirement Plan)

Summary

This checklist compiles basic information about several participant disclosures that the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code require all ERISA and qualified retirement plans to furnish. This checklist does not cover disclosure requirements that are specific to defined contribution or to defined benefit retirement plans. For those, see, respectively, Participant Disclosure Checklist (Defined Contribution Plan) and Participant Disclosure Checklist (Defined Benefit Plan). For disclosure requirements that apply to health and welfare plans, see Participant Disclosure Checklist (Health and Welfare Benefit Plans).