Tips on Maintaining Records

Retaining and maintaining records is not a minor matter. Remember that retirement plan documents: 

• are necessary for calculating a participant’s benefits;
• must be kept throughout the life of the plan; and
• must be appropriately adopted, signed and dated.

This applies to all of the following—starting when the plan is established—including:

• retirement plan documents;
• amendments;
• interim amendments;
• restatements;
• loan policies; and 
• QDRO policies.