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Posted

Has anyone seen a "check the box" Summary Plan Description before? The language is a template, and you check the boxes that apply, and fill in the blanks appropriately.

It seems to me that they could easily be misleading to participants. Any thoughts? Should we recommend that our client get a regular SPD drawn up?

Austin Powers, CPA, QPA, ERPA

Posted

Why would a sponsor want to show employees other provisions that might be more favorable to them then the terms that the emplyer has adopted ? It seems that not only there will be confusion but also resentment. Check the box spds are really passe in today's world of desktop pubishing and computer generated products. Why not just eliminate the provisions that are not in the document? Most vendors will supply a sample spd over the internet which can be edited to eliminate unnecessary language.

mjb

Posted

It is possible that such a template is used to select and print the correct plan provisions from a master word-processing document, rather than for general distribution.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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