Retirement plans are generally required by law to file certain forms with the IRS and the Department of Labor (DOL) and to send out notices to affected parties when certain events happen. Different reporting and disclosure requirements apply depending on the type of plan and the plan’s circumstances.
The Reporting and Disclosure Guide for Employee Benefit Plans was prepared by the IRS and reviewed by the Treasury Department, the DOL, and the Pension Benefit Guarantee Corporation (PBGC). It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act (ERISA).
This Guide should be used in conjunction with the DOL Retirement Plan Reporting and Disclosure Guide at www.dol.gov/ebsa/pdf/rdguide.pdf.
More information about retirement plan reporting and disclosure responsibilities is here.