29 U.S. Code § 1102 - Establishment of plan
Establishment of plan
(a) Named fiduciaries
Every employee benefit plan shall be established and maintained pursuant to a written instrument. Such instrument shall provide for one or more named fiduciaries who jointly or severally shall have authority to control and manage the operation and administration of the plan.
For purposes of this subchapter, the term “named fiduciary” means a fiduciary who is named in the plan instrument, or who, pursuant to a procedure specified in the plan, is identified as a fiduciary (A) by a person who is an employer or employee organization with respect to the plan or (B) by such an employer and such an employee organization acting jointly.
(b) Requisite features of planEvery employee benefit plan shall—
specify the basis on which payments are made to and from the plan.
(c) Optional features of planAny employee benefit plan may provide—
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