ERISA Plan Documents & Form 5500

Documentation Overview

Start by listening to the audio cast and then continue with the content below.

Plan Document

  • Establish Plan Terms
  • No Distribution Requirement

Summary Plan Description

  • Communicate Plan Terms to Participants
  • Required Distribution to Participants

Summary of Material Modifications

  • Communicate Plan Terms to Participants
  • Required Distribution to Participants

Wrap Document

  • Provide Required ERISA Content
  • Wrap Multiple Benefit Plans Together
  • Distribution May be Required Depending on Purpose