The 2013 Guide to ERISA Reporting and Disclosure was prepared by PwC’s Human Resource Services practice to help plan sponsors, plan administrators, plan trustees, attorneys and accountants comply with the reporting and disclosure requirements of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC) .
The guide is useful in:
- Identifying forms to be filed and distributed annually;
- Developing controls for compliance, including an internal calendar for reporting and disclosure;
- Determining and coordinating reporting and disclosure items for actuaries, attorneys and accountants to prepare;
- Identifying special reporting and disclosure requirements for plan installation, amendment, termination, etc.;
- Evaluating administrative considerations in establishing a new or supplemental plan; and
- Advising on responsibility for compliance with the reporting and disclosure rules.