[§87D-5]  Filing and furnishing of
information requirements.  (a)  Once established, the trust shall comply
with all the form and report filing requirements imposed on the trust by the
Internal Revenue Service and Title 29 United States Code sections 1001-1191, as
amended, and [related] regulations.



(b)  Within two hundred ten days of the closing
of each plan year, the trust shall provide an annual report for each employee
welfare benefit plan covered by this chapter to the department of accounting
and general services and the respective departments of the counties as their
interests may appear.  The annual reports shall be government records open to
public inspection. 



(c)  The trust shall provide summary plan
descriptions to each participant and beneficiary of each employee welfare
benefit plan covered by this chapter within ninety days of a participant
becoming enrolled in a plan or within ninety days of a beneficiary first
receiving benefits under a plan.  No less than every fifth year after a plan is
established, the trust shall provide updated summary plan descriptions to each
participant and beneficiary.  If a material modification or amendment is made
to a plan, the trust shall provide a summary description of such modification
or amendment to each participant or beneficiary within two hundred ten days
after the plan year in which the modification or amendment is made.



(d)  Upon request of any participant or
beneficiary, the trust shall provide such person with the latest updated
summary plan description, the latest annual report, the applicable collective
bargaining agreement, the trust agreement, and any other instruments under
which the trust and plan were established or are operated.



(e)  The trust shall file a copy of all
documents referenced in subsections (a) and (c) with the department of human
resources development and the respective departments of the counties as their
interests may appear. [L 2005, c 245, pt of §2]