ERISA INFORMATION

What TIAA-CREF provides

There are very specific procedures that you must follow in order to comply with the rules and regulations of ERISA. TIAA-CREF will work with you to help guide you through the process.

TIAA-CREF can help you meet your ERISA obligations by offering you detailed instructions for completing form 5500, including item-by-item instructions for completing the financial schedules (schedule H or, if applicable, schedule I), which require information on premium contributions, investment gains or losses, and expenses for your qualified plan.

Sample plans

TIAA-CREF provides a variety of sample plan documents designed to comply with all relevant requirements of the Internal Revenue Code (IRC) and other government regulators. Working in concert with plan administrators and their legal advisors, TIAA-CREF can help ensure that your institution achieves a plan design that meets its business objectives within the legal constraints imposed by ERISA and the IRC.

TIAA-CREF provides plan administrators with amendments that may be needed to bring a plan fully up-to-date, depending upon plan type and the date on which the plan was adopted or last amended.

Assistance with filing Form 5500

You can access your ERISA 5500 information by logging in to your account. From the "Reports" dropdown in the upper right hand corner select "5500 Annual." This information is generally made available within 120 days of your plan year-end date.

We can help you with:

• Participant Register: each participant's opening and closing accumulations and contributions made during the year; and non-premium transactions such as CREF-to-TIAA transfers or the start of retirement income. Participants still in the plan for whom premiums are no longer being remitted, are marked with an asterisk.
• Participant Register Summary: summarizes the information in the Participant Register, providing totals for all participants in the plan. It should be used for filling in your Form 5500 and its schedules. One summary covers all employees for whom at least one premium was remitted to TIAA-CREF during the plan year. A separate summary covers individuals for whom premiums were remitted to TIAA-CREF in prior years, but for whom premiums are no longer being remitted. We provide this for non-premium paying individuals because you may be reporting them as participating in your plan.
• Filing Summary for Form 5500: asset figures required for Schedules H and I, as applicable, are calculated for you and provided on the plan level. This facilitates Form 5500 filing, since you will not need to total the amounts from multiple Premium Payment Group (PPG) reports to arrive at the asset figures for your plans.

To obtain the 5500 form that you will use for filing, you must contact the Department of Labor at 1 800 829-3676.