The plan document is, for all intents and purposes, the pension plan. All pension plans must have one. the plan document Outlines government rules and regulation a plan must follow while incorporating the specific desires of the owners of the plan. A pension plan is started and owned by a corporation or sole proprietorship, but the plan itself is a separate entity. it has its own EIN number. All actions in regards to the participants of a plan will be governed by the document and any subsequent amendments. The provided forms are Samples only to help you understand the actual forms given to you by your actuary or financial planner.