Employee Retirement Income Security Act (ERISA).

 
Friday, October 24, 2008
 
Employee Retirement Income Security Act (ERISA). Under ERISA, the following records must be maintained:
A. Records providing foundational material for all required reports, plan descriptions, or other information necessary to substantiate the substance of plans or reports, including worksheets and other applicable information. Records retained as long as the material remains relevant.

B. Records establishing benefits which are due or may become due to employee participants. Records retained as long as the material remains relevant.

C. Summary plans and Reports on Benefit Plans. Records retained for six years.
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