"... examines the reporting and disclosure requirements imposed by ERISA on administrators of employee benefit plans. The Portfolio provides an overview of the types of plans subject to ERISA's reporting and disclosure requirements, as well as the statutory exclusions and exemptions under the Department of Labor Regulations. It examines the rules that require financial and other plan information to be reported to various agencies of the federal government and disclosed to plan participants and their beneficiaries, as well as the penalties that may be imposed for noncompliance"--Portfolio description (p. iii).