ERISA Evidence File Checklist
Help users organize ERISA-related evidence for plan governance and audit readiness.
Purpose
Help users organize ERISA-related evidence for plan governance and audit readiness.
When to use
Use when building or refreshing the plan governance file, preparing for audit readiness, or reviewing ERISA evidence gaps.
Who should use this
Compliance reviewer, HR, employer sponsor, advisor, or evidence-file owner.
Review boundary
ERISA questions should be routed to qualified review.
Resource sections
Plan document
- Current plan document is retained.
- Plan identity and effective dates are visible.
- Document owner and reviewer are known.
SPD and delivery evidence
- SPD/SMM version is retained.
- Delivery audience, method, and date are documented.
- Proof of delivery or distribution log is stored.
Fiduciary review notes
- Governance notes or reviewer notes are retained.
- Assumptions and open questions are visible.
- Qualified review path is identified.
Claims procedure records
- Claims and appeals procedure is retained.
- Decision notices and appeal records have a location.
- External review considerations are routed where applicable.
Form 5500 review, if applicable
- Applicability was considered.
- Reviewer note or filing record is retained.
- Non-applicability rationale is documented where relevant.
Plan amendment history
- Amendments and SMMs are retained.
- Superseded materials include version notes.
- Current replacement location is known.
Evidence location
- Evidence folder or index is identified.
- Owner is named.
- Export or checklist print is retained.
Evidence to retain
- Plan document - Retain with the audit file, evidence map, or review record as applicable.
- SPD/SMM delivery proof - Retain with the audit file, evidence map, or review record as applicable.
- Fiduciary or governance notes - Retain with the audit file, evidence map, or review record as applicable.
- Claims and appeals procedure - Retain with the audit file, evidence map, or review record as applicable.
- Form 5500 review note - Retain with the audit file, evidence map, or review record as applicable.
- Amendment log - Retain with the audit file, evidence map, or review record as applicable.
Evidence is not saved in this static version. Assign an owner, repeat the process consistently, review exceptions, explain the rationale, and retain copies in the employer file or local project record.
Print, Copy, or Export This Resource
No database records or server-side files are created. Use these browser-only actions to retain a local copy.
ERISA questions should be routed to qualified review.