Division I · Employer, Plan, and Fiduciary Foundations

Part 4. Reporting, Disclosure, Recordkeeping, and Claims

This Part covers Form 5500, SPDs, SMMs, SARs, benefit statements, blackout notices, QDIA, 404a-5, participant requests, ERISA §503 claims, and electronic delivery.

Chapters

Chapter 1. Reporting, Disclosure, and Recordkeeping

This regime is unusually figure- and form-driven: indexed §502(c) penalties, Form 5500/8955-SSA/5330 mechanics, and electronic-delivery safe harbors change frequently.

Law stated as of October 3, 2026

Chapter 2. ERISA §503 Claims, Appeals, and Judicial Review

This chapter covers the ERISA §503 claims and appeals procedure, judicial review of benefit denials, and beneficiary and death-benefit claims.