Isn't there an exemption to providing a Summary Plan Description if the only participant of the Plan is the owner of the company that sponsors the Plan? I could swear I knew this once; but, have not been servicing plans for quite a while.

If the plan is not an employee benefit plan under 29 C.F.R. § 2510.3-3, no SPD is required because the plan is not subject to the labor provisions of ERISA. 29 C.F.R. § 2510.3-3© states that an individual and the individual's spouse are not employees with respect to a trade or business wholly owned by the individual or the individual and the spouse.