I recently began working for a non-profit hospital group that is also a religious organization. Although I have many years of experience administering benefits, complying with ERISA, DOL, IRS, etc. at for-profit corporations, I'm completely new to this environment. On top of that, many of my co-workers are either new to benefits or have only worked for this organization. As such, it seems that we don't know what we don't know.

I have been searching for a good information source to tell me about compliance, reporting, etc. I guess what I'd like to see is a sort of basic overview of our rights and responsbilities as plan administrators. Some of the questions I have are:

• Are we required to have a benefits committee?

• What are our reporting responsibilities to participants if our retirement plans don't intend to qualify under ERISA (although we have an IRS determination letter -- don't we have to comply with ERISA in this event?)

• Do we have to file 5500s? Pay PBGC premiums on our DB plan?

Can anyone point me to sources?