Confidentiality of Retirement Benefits

[Guest Ella]

What legal requirements are there regarding the confidentiality of the benefits payable under a qualified retirement plan?

I cannot find anything in the plan document.

I am the Benefits Specialist in the HR Dept in a corporation. A manager wants to know what is available now for one of his direct reports in the event of early retirement. We do not furnish that information except to the participant or as required in QDRO situations. However, we cannot find a legal site for that.

There is much protection on health benefits records and some states - such as Alaska - seem to have protection on retirement benefits information. Is there anything under ERISA or elsewhere?