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
DeadlineMust be in place before plan effective date; amended before changes take effect
Get Your Compliance Calendar →
Track this and 71 other federal requirements. Personalized to your plan.