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Description: Records pertaining to each employee "sufficient to determine the benefits due or which may become due" to such employees.
Examples: Records regarding dates of employment, leaves of absences and payroll and compensation records.
Retention Period: Retain for as long employee may make claim for benefit under the benefit plan, generally the life of the plan plus 7 years, and then securely destroy.
Authority: 29 U.S.C. § 1059 (a) (1)

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