BenefitRecord — ERISA Benefit Plan Compliance
A working ERISA fiduciary record-keeping prototype. 6 seeded plans (401(k), health, dental, FSA, HSA, group life), every required §107 document tracked, retention windows enforced, deadline calendar for 5500 / SAR / fidelity bond / SPD restatement.
What it is
The fiduciary record-keeping shape that ERISA §107 actually requires — what every plan administrator should have on file for every benefit plan, with retention windows, regulatory citations, and the rolling deadlines baked in.
What’s in it
- 6 seeded plans covering the full benefit mix: Acme Corp 401(k) (380 participants), Group Health PPO (420), Dental (340), Flexible Spending Account (160), HDHP+HSA (120), Group Life Insurance (420).
- 10 required document types per plan, applied conditionally: SPD (8-year retention), Plan Document (6yr), Form 5500 + audited financials (annual), Summary Annual Report (9 months after PY end), ERISA fidelity bond (annual renewal), Independent auditor engagement (>100 participant plans), COBRA template, WHCRA + CHIPRA notices (health only), QMCSO procedures.
- Status logic that respects ERISA’s specific rules — SPD triggers a restatement at 5 years (29 CFR §2520.104b-2), fidelity bond renewal in <60 days warns, 5500 within 7 months of plan year end warns, missing required document on a >100-participant plan blocks.
- Rolling deadline calendar — derives Form 5500 due dates from each plan’s PY end + 7 months, SAR distribution 2 months after, fidelity bond renewals, WHCRA annual notices. Sorted by urgency.
- Evidence packet export — JSON dump of every plan with required-doc map + status, exactly the shape the auditor’s portal wants.
Why this shape
The DOL EBSA (Employee Benefits Security Administration) issued $1.4 billion in monetary recoveries for ERISA violations in 2023. The most common audit finding isn’t fraud — it’s “missing or untimely SAR distribution” or “SPD not restated within 5 years of material change.” Boring paperwork, painful penalties. BenefitRecord is the shape that prevents the boring paperwork problem from becoming the painful penalty problem.
How it ships
Single HTML file, ~26KB. Zero dependencies. The plan catalog, doc-status logic, deadline calendar generator, and JSON export are 300 lines of vanilla JavaScript.