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Summary plan description |
Also found in: Medical, Acronyms | 0.04 sec. |
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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. |
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