Worksheet § 1. Enter the employer-identification facts the Plan will recite — the Plan
Sponsor's legal name, FEIN, address and headcount. Headcount drives the federal COBRA
(20+ employees) and FMLA (50+ full-time) defaults later in the wizard.
Plan Sponsor
Entity type
Most private employers leave all three unticked. Each one means a standard ERISA wrap
document may not fit, so it adds an attorney-review item.
Participating (affiliated) employers
List other employers in the Plan Sponsor's controlled group (IRC §414(b), (c), (m) or (o)).
Tick Adopts the Plan for each one that participates — those are listed in
Appendix A of the Plan Document, with the Date adopted you enter (left blank,
Appendix A shows "—"). The one-line address appears in the SPD's list of
participating employers. Leave the table empty if the Plan Sponsor is the only
employer. Any employer listed here adds an attorney-review item: unrelated employers
sharing one plan may form a MEWA.
Governing law & venue
Applies only to the Cafeteria Plan (§125) documents. The Plan Document follows the law of the state where the Plan Sponsor maintains its principal office. Leave blank to use the employer's state.
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