Differences in SPD and Plan Document

[Stevo-PDX]

We recently took over a plan with a difference between the SPD and the plan document for accrual requirements. The SPD has the safe harbor last day or 501 hours if terminated allocation conditions. The plan document has last day and 1000 hours allocation conditions. Normally I'd say the plan document rules, but the SPD indicates a more generous allocation requirement and is what the participant actually received about the plan. Any suggestions on how I would resolve the difference in allocation conditions?

[JanetM]

First check the dates the plan and SPD were done, if SPD was done later it sounds like you are missing an amendment.

[Locust]

I'd want to know the facts - what was actually done and if the SPD had been distributed and whether the plan is top heavy. Also, it may be a no harm no foul situation.