What documents are required under ERISA?

Short answer: Employers subject to ERISA must maintain a written plan document, provide a Summary Plan Description (SPD) to participants, and, for certain plans, file an annual Form 5500.

ERISA requires employers that sponsor group health or welfare benefit plans to maintain specific documents that govern plan operation and disclose information to participants.

Each ERISA-covered plan must have a written plan document. This document is the formal legal instrument that establishes the plan and describes eligibility rules, benefits offered, funding arrangements, and administrative procedures. A written plan document is required even when benefits are provided through a fully insured policy.

Employers must also provide participants with a Summary Plan Description (SPD). The SPD is a plain-language summary of the plan’s key terms and explains how the plan works, what benefits are available, how claims and appeals are handled, and what rights participants have under ERISA. The SPD generally must be provided within 90 days after an individual becomes covered, or within 120 days after a new plan is first established.

Certain plans are also required to file an annual Form 5500 with the federal government. In general, this requirement applies to health and welfare plans that cover 100 or more participants, although exceptions and exemptions may apply depending on plan structure and funding.

Some employers use a consolidated “wrap” document that combines multiple benefit plans into a single ERISA plan document and SPD. While not required by ERISA, this approach is commonly used to simplify compliance when multiple benefits are offered.

ERISA documentation requirements are administered and enforced by the U.S. Department of Labor.

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Content history

Originally published: March 27, 2025
Last reviewed: January 25, 2026

Compliance