---
title: "Advise on a US retirement-plan covenant under ERISA"
url: "https://ailawframework.com/practice/superannuation/build-a-trustee-duties-compliance-table-for-the-fund/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R5-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-09-23"
---

# Advise on a US retirement-plan covenant under ERISA

> Extract plan-document duties the lawyer highlights into a table labelled for ERISA/IRC confirmation.

Canonical page: https://ailawframework.com/practice/superannuation/build-a-trustee-duties-compliance-table-for-the-fund/united-states  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | Extract plan-document duties the lawyer highlights into a table labelled for ERISA/IRC confirmation. |
| What the lawyer must review | Open ERISA and the plan document; there is no SIS Act trustee-covenant analogue Apply Circular 230 if you practise before the IRS |
| Written for | United States |
| Applies to | [Build a trustee-duties compliance table for the fund](https://ailawframework.com/practice/superannuation/build-a-trustee-duties-compliance-table-for-the-fund.md) |

## Checking plan

- What the AI does: Extract plan-document duties the lawyer highlights into a table labelled for ERISA/IRC confirmation.
- Basis: Checked against the linked sources on 23 September 2026. Confirm the current instrument before reliance.

## Notes

- Differs from Australia: the covenant is under ERISA, not the SIS Act.

## Sources

- [ABA Formal Opinion 512, Generative Artificial Intelligence Tools (29 July 2024)](https://www.americanbar.org/content/dam/aba/administrative/professional_responsibility/ethics-opinions/aba-formal-opinion-512.pdf) (checked 2026-09-23)
- [IRS Office of Professional Responsibility, Issue 2026-19, Introductory Guidelines for Responsible AI Use in Federal Tax Practice](https://www.irs.gov/pub/opr-taxpros/issue-number-2026-19-introductory-guidelines-for-responsible-ai-use-in-federal-tax-practice.pdf) (checked 2026-09-23)

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*