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Second Circuit Case Reminds Plan Administrators of Obligations with Respect to Distributing SPDs
Deloitte & Touche Human Capital Advisory Services 
Mar. 18, 2003
Excerpt: A plan administrator's procedures for distributing summary plan descriptions (SPDs) to participants must 'be reasonably calculated to achieve actual distribution,' according to the Second Circuit Court of Appeals.... This case is particularly timely because many plan administrators are preparing to send out SPDs or summaries of material modifications (SMMs) in order to comply with the updated SPD content requirements, which are now effective for most plans.
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