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The Employee Retirement Income Security Act (ERISA) requires that all of the following be disclosed to participants of employee welfare benefit plans. All of the

The Employee Retirement Income Security Act (ERISA) requires that all of the following be disclosed to participants of employee welfare benefit plans. All of the following must be disclosed EXCEPT:

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A summary annual report to each plan participant.

An annual return or report (Form 5500 or one of its variations) submitted to the IRS

A summary of material modifications that details changes in any plan description to each plan participant and the Department of Labor.

A copy of the Social Security retirement estimation report.

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