ERISA 404(a) Participant Disclosure Regulation Resource Center - 3

Annual Disclosure

ERISA 404(a) Participant Disclosure Regulation Overview
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Plan information Investment–related information
REQuIRED DISClOSuRES: Performance data for 1, 5 and 10 years (or life of the investment alternative if shorter) calendar year periods For plans with a qualifying employer security, the regulation provides for a specific performance calculation formula for a qualifying employer security unless the employer security is valued on a unitized basis. The regulation provides that the average annual total return for a qualifying employer security means the change in value of an investment in one share of stock on an annualized basis over a specified period, calculated by taking the sum of the dividends paid during the measurement period, assuming reinvestment, plus the difference between the stock price [consistent with ERISA section 3(18)] at the end and at the beginning of the measurement period, and dividing by the stock price at the beginning of the measurement period; reinvestment of dividends is assumed to be in stock at market prices at approximately the same time actual dividends are paid. A comparison of returns to an appropriate broad-based

Newly Eligible Disclosure

Quarterly Disclosure

REQuIRED DISClOSuRES: How participants may provide investment direction and any restriction or limitation on investment transfers

Communicating Changes

A current list of the plan’s investment alternatives and the designated investment managers, if applicable A description of plan provisions relating to the exercise of voting, tender and similar rights with respect to certain investment alternatives and any restrictions on such rights

ERISA 404(a) participant disclosure regulation overview

A description of any self-directed brokerage accounts or similar arrangements available under the plan

1

Create a disclosure reference guide customized to your plan anniversary date

•	 Thirty days advance notice of changes to the

plan information must be given.

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ERISA 404(a) Participant Disclosure Regulation Resource Center

Table of Contents for the Digital Edition of ERISA 404(a) Participant Disclosure Regulation Resource Center
