FOLIO Ontology

A Retirement Plan Disclosure, known in the U.S. as a Form 11-K, is an annual report detailing the financial statements and other information regarding an employee benefit plan sponsored by a publicly traded company. The 11-K provides transparency into the assets, liabilities, income, expenses, and operations of the retirement plan. Form 11-K is a specialized financial disclosure document filed with the U.S. Securities and Exchange Commission (SEC), detailing the financial status of a company's employee benefit plans, such as 401(k) plans. It is an American regulatory requirement aimed at providing transparency concerning the financial health of these plans.