Archived Insight | July 9, 2015

Multiemployer Defined Benefit Plan Disclosure Requirements

The Multiemployer Pension Reform Act of 2014 (MPRA) expanded the disclosure requirements under Section 101(k) of the Employee Retirement Income Security Act (ERISA). Generally, the basic workings of §101(k) remain the same, but MPRA increased the categories of documents that plan administrators must disclose. In addition, MPRA limited the application of §101(k) to defined benefit (DB) plans only. The changes are effective for plan years beginning after December 31, 2014.  

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This page is for informational purposes only and does not constitute legal, tax or investment advice. You are encouraged to discuss the issues raised here with your legal, tax and other advisors before determining how the issues apply to your specific situations.