Plan document

In accounting, plan document means the written instrument every ERISABenefitsERISAThe Employee Retirement Income Security Act of 1974 — the federal law that governs private employers' benefit plans, health and retirement alike: a written plan document, disclosure to participants, annual reporting and fiduciary duties plan must be established and maintained under, naming the fiduciaries and stating how the plan works. An insurance certificate alone often is not one.