Federal case law has provided plan sponsors of the
Employee Retirement Income Security Act of 1974 (ERISA)
covered plans with the ability to insert plan provisions that are
more favorable to the plan sponsor rather than the plan
participant or beneficiary (so-called “protective plan provisions”).
This Article first examines what is the “plan document” for
purposes of ERISA and what protective plan provisions should
be considered for insertion into the plan document and its