Trust Examiner School - September 2023

Internal Use Only

ERISA/Employee Benefit Accounts Conformance with ERISA

Plan document: • What type is it? • What is trust company/department’s role? • Original plan date • Has there been a restatement of the plan?

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Internal Use Only

ERISA/Employee Benefit Accounts Important to look at: • Participant loans • Employer securities or real property • IRS favorable determination letters • Summary plan description • Form 5500 • Premium Benefit Guarantee Corporation (PBGC) filing • Prohibited transactions

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