Reporting and Disclosure Under ERISA (Portfolio 361)

Description

Tax Management Portfolio, No. 361, Reporting and Disclosure Under ERISA, examines the reporting and disclosure requirements imposed by ERISA on administrators of employee benefit plans. The Portfolio provides an overview of the types of plans subject to ERISA’s reporting and disclosure requirements, as well as the statutory exclusions and exemptions under the Department of Labor Regulations. It examines the rules that require financial and other plan information to be reported to various agencies of the federal government and disclosed to plan participants and their beneficiaries, as well as the penalties that may be imposed for noncompliance.

Table of Contents

I. Introduction
II. Plans Covered by ERISA’s Reporting and Disclosure Requirements
III. Reporting Requirements
IV. Disclosure Requirements
V. Penalties
VI. Conclusion