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See Summary plan description. Summary Plan Description A statement of the terms and conditions of a pension or other retirement account. It states all benefits, restrictions, and other relevant information. An employer must give a summary plan description to an employee before that employee enrolls in an employer-sponsored retirement plan. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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