Must SPDs be updated periodically?

Must SPDs be updated periodically?

Once a summary plan description has been furnished to participants (and to the Labor Department upon its request), it must be periodically updated. This means that an updated SPD must be provided to participants --either every 5 years or every 10 years. Again, the updated SPDS must be filed with the Labor Department at its request.

As is true with SPDs, updated SPDs must be written in a manner calculated to be understood by the average plan participant.

Amendments. If there have been amendments to the welfare benefit plan, the plan administrator must provide each participant receiving benefits under the plan with an updated SPD every five years after the plan became subject to ERISA's reporting and disclosure rules. This updated SPD must integrate all plan amendments made during the five-year period. A summary of material modifications (SMM) might be required in the year the change is made.

Updating. If the plan has not been amended within the five-year period, the updated SPD requirement need not be met. Instead, an updated SPD must be provided only every 10 years.

Due dates. A plan administrator must distribute the updated SPD to participants within 210 days after either the 5-year or 10-year period ends.

More than one plan. If an employer has established more than one welfare benefit plan, an updated SPD must be prepared for each plan and furnished to participants of each of these plans.

Reprinted with permission. © CCH

 Must SPDs be updated periodically? Once a summary plan description has been furnished to participants (and to the Labor Department upon its request), it must be periodically updated.

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