"While most TPAs keep copies of documents they prepared, they do not always ... keep copies of signed versions, or older documents, or documents prepared by a prior TPA.... If the IRS or DOL comes in and initiates an audit/examination, [they] can ask to see documents all the way back to the beginning of the plan.... Benefit claims, including law suits, can come up years later, and the terms of the plan as provided in the plan document in effect at the time of the claim will govern[]"  MORE >>