Trust Examiner School eBook

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?

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 •Pension Benefit Guarantee Corporation (PBGC) filing •Prohibited transactions