1. An “employer” is any person acting directly as an employer, or indirectly in the interest of an employer, in relation to an employee benefit plan, and includes a group or association of employers acting for an employer in such capacity. See Frank J. Bitzer and Nicholas W. Ferrigno, Jr., 2010 ERISAFacts, The National Underwriter Company, 2010, p. 3.
2. For a complete list of the Disclosure Requirements, see Reporting and Disclosure Guide for Employee Benefit Plans, Employee Benefits Security Administration, U.S. Department of Labor, Revised October 2008.
3. See Pension Protection Act of 2006 Section 503(c) and ERISA Section 104(b)(3). This Notice is due 120 days after the plan year ends for large plan filers. Small plans have until the date ...
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