Reporting and Disclosure Guide for Employee Benefit Plans

This Reporting and Disclosure Guide for Employee Benefit Plans has been prepared by the U.S. Department of Labor's Employee Benefits Security Administration (EBSA) with assistance from the Pension Benefit Guaranty Corporation (PBGC) . It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA).  Not all ERISA reporting and disclosure requirements are reflected in this guide. 

The guide contains: 

• A list of EBSA and PBGC resources, including agency internet sites, where laws, regulations, and other guidance are available on ERISA's reporting and disclosure requirements.
• Provides an overview of the most common disclosures that administrators of employee benefit plans are required to furnish to participants, beneficiaries, and certain other individuals under Title I of ERISA.
• Provides an overview of reporting and disclosure requirements for defined benefit pension plans under Title IV of ERISA.
• Provides an overview of the Form 5500 and Form M-1 Annual Reporting requirements.

The publication also is available by calling, toll-free, 1-866-444-EBSA (3272).