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Summary Plan Description
(redirected from Summary Plan Descriptions)

    Also found in: Medical 0.01 sec.
Summary plan description (SPD)
A document that explains the fundamental features of an employer's defined benefit or defined contribution plan, including eligibility requirements, contribution formulas, vesting schedules, benefit calculations, and distribution options. ERISA requires that the SPD be easy to understand and that each participant receive a copy within 90 days of joining the plan.
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.
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Define Your Terms Employers should remember that arguments regarding benefits plan entitlement can arise from any number of benefits-related documents, including summary plan descriptions, administrative forms, insurance policies and certificates of benefits, as well as formal plan documents.
If adding temps, audit your benefits plans by Greetis, Adam / HRMagazine
He provides a compliance calendar and describes plans subject to ERISA, exemptions and electronic distribution, annual reports, Pension Benefit Guaranty Corporation reporting requirements, summary plan descriptions, material modifications, and pension and health plans.
Quick Reference to ERISA Compliance, 2006 by Reference & Research Book News
Before July 1, all group summary plan descriptions (SPDs) and employee communications that define "creditable coverage" need to be revised, and plans' administrative practices should be reviewed to ensure compliance with the new regulations.
New HIPAA Regulations Taking Effect July 1 by PR Newswire
 
 
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