Plan Documents

The written plan document serves as the foundation for the operation of the plan. All qualified retirement plans must have a written plan document that is up to date with current tax law changes.

JM Pension Advisory, Inc. offers prototype and volume submitter plan documents, which have been pre-approved by the Internal Revenue Service (called a favorable opinion letter). These documents are in compliance with current tax law and all regulatory requirements.

The plan documents consist of:

  • Resolution to adopt the plan
  • Plan document
  • Trust document
  • Summary plan description
  • Plan highlights
  • Administrative policies (such as loan or QDRO processing)
  • Administrative forms