A written document that is adopted by an employer and that specifies the terms of a pension plan. A plan document identifies the benefits the participants are to receive and the requirements they must meet to become entitled to those benefits.----------[ Back
The legal description of the retirement plan an employer provides for its employees. This description includes who is eligible to join the plan, how and whose money is contributed to their accounts, withdrawal options and benefits.
The document which contains all of the provisions, conditions, and terms of operation of a pension or health or welfare plan. This document may be written in technical terms as distinguished from a summary plan description (SPD) which, under ERISA, must be written in a manner calculated to be understood by the average plan participant.