---
title: "Compare a plan document with the duties and disclosure rules already opened"
url: "https://ailawframework.com/practice/superannuation/compare-a-self-managed-retirement-fund-deed-to-a-current-law-checklist/united-states"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R2-US"
practice_area: "Superannuation"
tier: "yellow"
lawyer_review: "required"
jurisdictions: ["US"]
last_reviewed: "2026-10-22"
---

# Compare a plan document with the duties and disclosure rules already opened

> Table the plan's clauses on loyalty, prudence, diversification, the summary plan description, and required beginning dates, against the duties below. Do not say the plan is compliant.

Canonical page: https://ailawframework.com/practice/superannuation/compare-a-self-managed-retirement-fund-deed-to-a-current-law-checklist/united-states  
Last reviewed: 2026-10-22

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 | Table the plan's clauses on loyalty, prudence, diversification, the summary plan description, and required beginning dates, against the duties below. Do not say the plan is compliant. |
| What the lawyer must review | ERISA § 404(a)(1) requires a fiduciary to act solely in the interest of participants and beneficiaries, for the exclusive purpose of providing benefits and defraying reasonable expenses, with prudent care, by diversifying unless clearly prudent not to, and in accordance with the plan documents insofar as consistent with ERISA. A summary plan description must be accurate and comprehensive enough for the average participant (29 U.S.C. § 1022(a)). The IRS required-minimum-distribution page says withdrawals generally start at age 73, with the first due by 1 April of the next year, subject to a workplace plan that allows a delay until retirement. This comparison uses only those rules. It is not a full qualification checklist. You decide what is missing. |
| Written for | United States |
| Applies to | [Compare a self-managed retirement-fund deed to a current-law checklist](https://ailawframework.com/practice/superannuation/compare-a-self-managed-retirement-fund-deed-to-a-current-law-checklist.md) |

## Checking plan

- What the AI does: Table the plan's clauses on loyalty, prudence, diversification, the summary plan description, and required beginning dates, against the duties below. Do not say the plan is compliant.
- Basis: Checked against the linked sources on 22 October 2026. Confirm the current instrument before reliance.

## Notes

- Do not treat a gap in this short list as the only gap in the plan.
- Do not apply Australian self-managed-fund rules.

## Sources

- [29 U.S.C. § 1104, Fiduciary duties](https://www.law.cornell.edu/uscode/text/29/1104) (checked 2026-10-22)
- [29 U.S.C. § 1022, Summary plan description](https://www.law.cornell.edu/uscode/text/29/1022) (checked 2026-10-22)
- [IRS, Retirement topics — Required minimum distributions](https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-required-minimum-distributions-rmds) (checked 2026-10-22)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [ERISA plan instrument checklist](https://ailawframework.com/precedents/superannuation/us-plan-instrument-checklist.md) | Checklist | Yellow | Checklist of what 29 U.S.C. § 1102 says a written employee benefit plan instrument must contain. It reviews a document. It does not write the plan. |
| [ERISA summary plan description statute checklist](https://ailawframework.com/precedents/superannuation/us-spd-statute-review.md) | Checklist | Yellow | Checklist of the summary plan description contents in 29 U.S.C. § 1022. It compares a booklet with the statute. It is not the booklet furnished to participants. |
| [Plan instrument and booklet comparison](https://ailawframework.com/precedents/superannuation/us-spd-comparison.md) | Checklist | Yellow | A side-by-side review of an ERISA plan instrument and its summary plan description. The booklet has to track the instrument. This list does not calculate a benefit. |

Signed-in accounts can read the full text of each one.

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