There is no such document required during a restructure. However, if an employee over the age of 40 is asked to sign a waiver of rights, then the Older Worker's Benefit Protection Act applies. The OWBPA requires that, if the waiver is offered in connection as an exit incentive to a group of employees, the employer must provide:
"the job titles and ages of all individuals eligible or selected for the program, and the ages of all individuals in the same job classification or organizational unit who are not eligible or selected for the program." http://www.eeoc.gov/eeoc/history/35th/thelaw/owbpa.html
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