Summary Plan Description Resource Kit

Summary

This resource kit guides counsel on the content and distribution requirements for summary plan descriptions (SPDs) required to be prepared and distributed to plan participants and beneficiaries for employee benefit plans subject to the Employee Retirement Income Security Act (ERISA). ERISA § 102 (29 U.S.C. § 1022). The resource kit includes Practical Guidance materials in the form of detailed practice notes, checklists, templates, and specific clauses that can be used when reviewing, drafting, and amending SPDs.