When is the Section 125 Written Plan Document due?

Must be in place before plan effective date; amended before changes take effect. Our recommended target, not a legal deadline for every plan: amend about 30 days before the plan year starts, so changes are in writing before they take effect.

Who is responsible for the Section 125 Written Plan Document?

Client/Other TPA (compliance TPA). Delivered to: Plan document (internal compliance); available to participants on request.

Compliance Calendar/Resource

Notice & DisclosureAnnual

Section 125 Written Plan Document

IRC § 125; Prop. Treas. Reg. § 1.125-1

A written plan document must exist before the plan year begins. Must describe all benefits, eligibility rules, election procedures, employer contributions, and plan year. Without a written document, pre-tax elections are invalid.

ResponsibleClient/Other TPA (compliance TPA)

Deliver ToPlan document (internal compliance); available to participants on request

Legal timingMust be in place before plan effective date; amended before changes take effect

Our targetAmend about 30 days before the plan year starts, so changes are in writing before they take effect. This is our recommended timing, not a legal deadline for every plan. The legal timing is above.

Section 125 Written Plan Document

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