SPD Content Requirements Chart (Health and Welfare Plans)

Summary

Use this chart to confirm whether the summary plan description (SPD) for an ''employee welfare benefit plan'' (e.g., health and welfare plans and some severance plans) satisfies the applicable requirements under the Employee Retirement Income Security Act (ERISA). An SPD can incorporate more than one document to fulfill these requirements, such as by incorporating by reference into the SPD a health plan's summary of benefits and coverage required under the Patient Protection and Affordable Care Act (ACA). In addition to the essential plan information contained in the chart, as a best practice, plan sponsors should also include in their SPDs information about the unique features of their plan, whether or not they are required content.