The reporting and disclosure provisions of the ERISA statute appear at §§ 1021 – 1031. These sections –
Create the reporting and disclosure duties of administrators ( 1021);
Describe the summary plan description ( 1022) and annual report (§ 1023) that are the two most important parts of the reporting and disclosure scheme; and
Set forth the timing and details of furnishings and filings (§ 1025 and 1026).