POLICY & PROCEDURES GUIDE

Plan Sponsor education

Prudent Practices for Investment Stewards
Education - Fiduciary Guide
Education - Investments - ISP
Education - Plan Administration
Education - Defining Plan Success
Education - Plans - Providers

Fiduciary Responsibilities

What You Need to Know About Fiduciary Responsibility
Periodic Table of Global Fiduciary Practices
Summary of Fiduciary Responsibilities
DOL - Meeting Your Fiduciary Responsibilities
Fiduciary Calendar

401(k) Basics

IRS - Operating a 401(k) Plan
ERISA 404a
ERISA 404c
ERISA 408b
DOL - Disclosures under 408(b)(2)
DOL - Reporting and Disclosure Guide
for Employee Benefit Plans

IRS - 401(k) Contribution Limits Increase
to $19,000 for 2019

Fees

Best Practices for Managing Plan Expenses Under ERISA
DOL - Understanding Retirement Plan Fees and Expenses
DOL - Fact Sheet - Final Rule to Improve Transparency of Fees and Expenses to Workers in 401(k)-Type Retirement Plans
The Fiduciary Duties for Revenue Sharing

Investment reviews

fi360 Investment Review Sample
Sample Company Risk Reward Report

Investment Policy Committee (IPC)

Best Practices for an IPC
Best Practices of IPC
Investment Committee Code of Ethics
Investment Committee Conflict of Interest Policy
5 Biggest Mistakes IPCs Make
DOL - Target Date Retirement Funds -
Tips for ERISA Plan Fiduciaries

QDIA Evaluation
Unexpected and Unknown Prohibited Transactions
DOL - Selecting an Auditor for Your Employee Benefit Plan
DOL - Selecting and Monitoring Pension Consultants -
Tips for Plan Fiduciaries

DOL - Tips For Selecting and Monitoring Service Providers For Your Employee Benefit Plan

Participant Education

DOL Interp Bulletin Part Inv Edu
Participation Education Guide
Enrollment Kit
Participant Education Materials
IRS - Rollover Chart
Invesco Glossary

Corrections

IRS - Top 10 Failures Found
in Voluntary Correction Program

IRS - Fixing Common Mistakes -
Failure to Limit Contributions for a Participant

IRS - Fixing Common Mistakes -
Failure to Provide a Safe Harbor 401(k) Plan Notice

IRS - Fixing Common Mistakes -
Top-Heavy Errors in Defined Contribution Plans

IRS - Fixing Common Mistakes -
Plan Loan Failures and Deemed Distributions

DOL - Fact Sheet -
Delinquent Filer Voluntary Compliance Program

DOL - Fact Sheet -
Voluntary Fiduciary Correction Program

Exams & audits

DOL Sample Document Request Letter
IRS - 401k Resource Guide - Plan Sponsors -
What if You Are Audited?

IRS - Understanding the Employee Plan
Examination Process

IRS - Employee Plan Examination Process Flow Chart
IRS - Tax Consequences of Plan Disqualification

FAQs

DOL - FAQs about Retirement Plans and ERISA
DOL - FAQs Determining Qualified Status and Paying Benefits


YOUR PLAN DOCUMENTS

Plan Document
Service Agreement
Summary of Plan Description
Summary of Material Modifications
Service Provider Contracts
Fidelity Bond Documentation
Fidelity Insurance Documentation

FIDUCIARY FILE

Templates & Forms

Fiduciary File Checklist
Fiduciary Audit Checklist

INVESTMENT Policy
Committee (IPC)

Sample Template IPC
Sample IPS Committee P&P
Committee Member Welcome Packet
Fiduciary Acknowledgement Letter
Trustee Acknowledgement Letter
Sample Acceptance to Serve on IC
IPC Acknowledgement Letter
Fiduciary Resignation Letter
Sample Committee Resignation Letter
Roles & Responsibilities Worksheet
Goals & Objectives
Meeting Notes Form
IPC Meeting Minutes
404c Checklist
404c Information Checklist
Employer Report Card
Service Model Report Card
Year End Services Checklist

INVESTMENT POLICY
STATEMENT (IPS)

401k Questionnaire
IPS Questionnaire
401k Questionnaire ONLINE
Sample IPS
IPS Review Checklist - Template
IPS Review Checklist
408 Disclosure Worksheet
IPS Review Checklist
Needs Assessment Worksheet
3(21) Agreement
3(38) Agreement

INVESTMENT REVIEW

Investment Review Checklist 
Investment Replacement Worksheet
Benchmark Reports
Quarterly Investment Reports from Custodian
fi360 Investment Review Sample
Custodian Notification of Changes 1
Custodian Notification of Changes 2

 PARTICIPANT EDUCATION

Education Policy Statement Template
Education Policy Statement Template 2
Participant Education Notifications
Participant Education Attendance Confirmation
Participant Education Sign In Sheet
Employee Report Card
RiskAlyze Sample Report on Funds in Plan

FEES

Fee Policy Statement
Plan Expense Worksheet
Fee Assessment Worksheet
Fee Addendum 1
Fee Addendum 2
DOL 401k Plan Fee Disclosure Tool

PLAN Self assessment

SAFE for Investment Stewards
SAFE Questionnaire FILLABLE

Corrections

IRS 401k Checklist & Fix-It Guide
DOL - Voluntary Fiduciary Correction Program Checklist
DOL - Voluntary Fiduciary Correction Program Application Form


Completed

Fiduciary File Checklist
Fiduciary Audit Checklist

INVESTMENT POLICY
COMMITTEE (IPC)

Sample Template IPC
Sample IPS Committee P&P
Committee Member Welcome Packet
Fiduciary Acknowledgement Letter
Trustee Acknowledgement Letter
Sample Acceptance to Serve on IC
IPC Acknowledgement Letter
Fiduciary Resignation Letter
Sample Committee Resignation Letter
Roles & Responsibilities Worksheet
Goals & Objectives
Meeting Notes Form
IPC Meeting Minutes
404c Checklist
404c Information Checklist
Employer Report Card
Service Model Report Card
Year End Services Checklist

INVESTMENT POLICY
STATEMENT (IPS)

401k Questionnaire
IPS Questionnaire
401k Questionnaire ONLINE
Sample IPS
IPS Review Checklist - Template
IPS Review Checklist
408 Disclosure Worksheet
IPS Review Checklist
Needs Assessment Worksheet
3(21) Agreement
3(38) Agreement

INVESTMENT REVIEW

Investment Review Checklist 
Investment Replacement Worksheet
Benchmark Reports
Quarterly Investment Reports from Custodian
fi360 Investment Review Sample
Custodian Notification of Changes 1
Custodian Notification of Changes 2

PARTICIPANT EDUCATION

Education Policy Statement Template
Education Policy Statement Template 2
Participant Education Notifications
Participant Education Attendance Confirmation
Participant Education Sign In Sheet
Employee Report Card
RiskAlyze Sample Report on Funds in Plan

FEES

Fee Policy Statement
Plan Expense Worksheet
Fee Assessment Worksheet
Fee Addendum 1
Fee Addendum 2
DOL 401k Plan Fee Disclosure Tool

PLAN Self Assessment

SAFE for Investment Stewards
SAFE Questionnaire FILLABLE

Corrections

IRS 401k Checklist & Fix-It Guide
DOL - Voluntary Fiduciary Correction Program Checklist
DOL - Voluntary Fiduciary Correction Program Application Form

ARCHIVES

This information was developed as a general guide to educate plan sponsors, but since we are not lawyers or accountants, is not intended as authoritative guidance or tax or legal advice. Each plan has unique requirements, and you should consult your attorney or tax advisor for guidance on your specific situation. In no way does advisor assure that, by using the information provided, plan sponsor will be in compliance with ERISA regulations.