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Say What You Mean in Your Plan Documents
Benefits and Compensation with John LowellLink to more items from this source
Feb. 24, 2015
"[T]here is always room to make a document say exactly what is intended.... Have the document reviewed by someone who could or will be administering it. See what they think it says to do. Have the calculational elements reviewed by someone who understands how the calculations are supposed to work. And for the most controversial of them all, put something in the plan document that looks like 'the intent of this section is illustrated by the following example.' That's right. If you mean that a result is to be rounded to 4 decimal places, put it in the example."

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