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The Importance of Procedures and Controls in Pension Administration (PDF)
ERISAdiagnostics, Inc. in Thompson Pension Plan Fix-It Handbook 
[Guidance Overview] July 13, 2011
The Supreme Court noted the role of the plan sponsor in designing and executing the plan is one of the plan settlor while the role of the plan administrator is to administer the plan according to its terms and distribute the SPD. ERISA clearly defined the roles and the court hadno reason to believe that ERISA intended for the roles to be mixed by giving the plan administrator the authority to write plan terms in the SPD.
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