Record Retention

[oriecat]

How long should copies of old plan documents, carrier contracts, correspondence to employees about plan/premium changes, FSA enrollment forms be kept?

I really need to clean out my office and I hope I can get rid of some of this old stuff.

[Everett Moreland]

See ERISA sections 107 and 209 and the final and proposed regulations under those sections.

Keep records at least until the statute of limitations for the employer's payroll tax liability expires.