Reporting and Disclosure Requirements
Reporting and disclosure laws under ERISA require you to provide information about your retirement plan to the federal government and to each participant and beneficiary at certain times. The reporting and disclosure laws, however, do not apply to any welfare plan with fewer than 100 participants.
Even though your plan may be exempt from the reporting and disclosure requirements, you should still expect your administrator to provide plan participants with the appropriate information. You should make sure that:
- They receive the explanatory material.
- It is written clearly and is easy to understand.
- There is language assistance for those who do not understand English.
- Charges are reasonable for copies of the material.
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