Summary of Material Modifications (SMM) for Retirement Plans | Practical Law

Summary of Material Modifications (SMM) for Retirement Plans | Practical Law

A model summary of material modifications (SMM) for an employee pension benefit plan (retirement plan), which is required under the Employee Retirement Income Security Act of 1974 (ERISA) to notify and summarize for plan participants and beneficiaries the material modifications to a retirement plan and changes to information that must be included in a retirement plan's summary plan description (SPD). This Standard Document has integrated notes with important explanations and drafting tips.

Summary of Material Modifications (SMM) for Retirement Plans

Practical Law Standard Document w-009-3336 (Approx. 8 pages)

Summary of Material Modifications (SMM) for Retirement Plans

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A model summary of material modifications (SMM) for an employee pension benefit plan (retirement plan), which is required under the Employee Retirement Income Security Act of 1974 (ERISA) to notify and summarize for plan participants and beneficiaries the material modifications to a retirement plan and changes to information that must be included in a retirement plan's summary plan description (SPD). This Standard Document has integrated notes with important explanations and drafting tips.