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Qualified Retirement Plan Notices Toolkit
Practical Law Toolkit w-011-2725 (Approx. 9 pages)
Qualified Retirement Plan Notices Toolkit
by Practical Law Employee Benefits & Executive Compensation
| Maintained • USA (National/Federal) |
Resources to assist in complying with the qualified retirement plan notice requirements under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA). This Toolkit also provides links to model plan notices.
Defined benefit and defined contribution plans are subject to many notice requirements. Certain notices are:
- Required on a periodic basis.
- Triggered by plan events affecting plan participants.
- Triggered by participant events.
- Required in connection with a plan termination.
These notices must be provided by the plan administrator to various parties, including plan participants and beneficiaries, labor unions representing participants (in certain circumstances), the Department of Labor (DOL), and the Internal Revenue Service (IRS).
Each notice has:
- Content requirements.
- Timing requirements.
- Penalties for failure to provide the notice.
- Specific recipients of the notice.
This Qualified Retirement Plan Notices Toolkit provides many continuously maintained resources that can assist in complying with the notice requirements for defined benefit and defined contribution plans.