The Employee Retirement Income Security Act (ERISA) requires that employers who offer welfare benefit plans to maintain a written plan document and summary plan description for each plan. These documents are a crucial part of any benefit program offered by employer groups as they communicate the plan benefits and how each plan operates. If an employer only provides a health plan and allows the employees to pretax the premiums, the employer is required to have a written Section 125 Premium Only Plan. Other employers may offer several benefits including an FSA and/or an HRA. Both of these plans require a written plan document and summary plan description. ERISA also requires that all private sector employers, regardless of size, to provide a summary plan description or “wrap document” to employees that encompasses all benefits being offered.