Fiduciary file
Documentary evidence of a prudent, independent review of plan costs — built for the CAA/ERISA environment, post-Johnson & Johnson. Assembled from this plan year's benchmark, refreshed monthly, exportable for the board.
Contents preview
The document outline, assembled from your current Analysis. All numbers are placeholders.
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Acme Manufacturing Co. · Plan year 2026 · Prepared Jul 12, 2026
Executive summary
$312K/yr measured overspend at the 78th cohort percentile. ≈$200K (about two-thirds of the $312K measured gap) realistically addressable, phased over the plan year — directional; year-one capture typically 10–20% of the gap (≈$31–62K).
Methodology & data sources
Public MRF data (schema v2.0), 12 monthly versions; anonymized peer-cohort method — no employer is ever named.
Benchmark evidence
Cohort distribution, largest-variance procedures, rate trend, and the local cost landscape — the Analysis charts, as reviewed.
Actions reviewed
Four achievable-rate scenarios. ≈$200K (about two-thirds of the $312K measured gap) realistically addressable, phased over the plan year — directional; net of overlap (three imaging moves compete for the same dollars). Evidence of options considered.
Sign-off & attestation
Reviewer, role, date, and attestation block for the plan fiduciary's records.
Export
Board-ready formats, stamped with plan year and review date.
The annual refresh keeps this file current — each monthly MRF version adds to the review history above.