Which document is NOT part of ERISA disclosure reporting?

The correct response identifies that the Annual Performance Review is not part of ERISA disclosure reporting. Under the Employee Retirement Income Security Act (ERISA), certain key documents are required to inform participants about their retirement and welfare plans.

The Summary Plan Description (SPD) is a key ERISA document that provides comprehensive details about the plan’s features and funding, ensuring that participants are well-informed about their benefits and rights. This document must be provided to participants and beneficiaries in an understandable format.

Form 5500 is another essential document, which serves as an annual report outlining the financial condition of the plan and compliance with ERISA. It is a critical resource for regulatory oversight and for participants to understand the financial status of their plans.

The Summary Annual Report (SAR) is also mandated by ERISA and must be distributed to participants after filing Form 5500. It summarizes the information contained in the Form 5500 in a way that is more readable for participants.

In contrast, the Annual Performance Review does not fall under the required disclosures mandated by ERISA. This document typically pertains to the evaluation of the performance of individuals or teams within an organization and does not provide information relevant to the plan participants regarding their retirement or welfare benefits. As such, it does not meet