Retirement Plan Documentation Checklist for Fiduciaries

Plan Documents
- IRS Approval Letter
- Plan Document
- Plan Amendments
- Summary Plan Description (SPD)
Fiduciary Insurance
- ERISA Fidelity Bond
- Surety / Fidelity Bonding Information
Plan Oversight & Monitoring
- Eligibility
- Employee Deferrals
- Employer Matching Contributions
- Plan Distributions
- Plan Loans
- Compliance Testing
- Beneficiary Forms
Government Filings
- Annual Reports
- Form 5500
Plan Investments
- Investment Policy Statement
- Investment monitoring/management documentation
- Investment Recommendations
Plan Education
- Education Policy Statement
- Enrollment Meeting Information
Participant Communications
- Notices
- Disclosures
- Summary Annual Report (SAR)
Plan benchmarking
- Review of Fees/Expenses
- Review of Provisions
- Peer comparisons/competitive benchmarking
Audit Checklist/Reviews
Plan Correspondence
Retirement Committee Meeting Minutes

In Depth