Summaries of Material Modifications (SMMs) for ERISA Health Plans | Practical Law
A Practice Note addressing the disclosure rule under the Employee Retirement Income Security Act of 1974 (ERISA) that requires health plans to inform participants and beneficiaries of certain plan changes by furnishing these individuals a summary of material modification (SMM). This resource addresses the SMM requirements for health plans, including a rule requiring notice for material reductions in covered services or benefits under group health plans.