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Text of DOL's Reporting and Disclosure Guide for Employee Benefit Plans (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Nov. 21, 2003
19 pages. Excerpt: It is intended to be used as a quick reference tool for certain basic reporting and disclosure requirements under [ERISA]. Not all ERISA reporting and disclosure requirements are reflected in this guide. For example, the guide, as a general matter, does not focus on disclosures required by the Internal Revenue Code or the provisions of ERISA for which the Treasury Department and Internal Revenue Service have regulatory and interpretive authority.
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