ERISA Compliance FAQs: Reporting and Disclosure Rules

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for employee benefit plans maintained by private-sector employers. This Compliance Overview includes a set of FAQs to help employers understand ERISA’s requirements for reporting and disclosure. It includes information on ERISA’s rules for plan documents, summary plan descriptions (SPDs) and the Form 5500, with a note on electronic delivery of retirement plan disclosures.

ERISA Compliance FAQs- Reporting and Disclosure Rules