The SPD basics, and (almost) every plan sponsor needs one.
Any employer that sponsors retirement, health, or other types of welfare plans should be aware of the requirement to supply a summary plan description (SPD) to their employees. However, there are often wrong impressions or misunderstandings with regard to different SPD requirements. This white paper is part one of a multi-part series on SPD compliance that will shed some light on these misunderstandings, and offer some useful advice for employers to comply with the SPD requirements.
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