Is the notice to remove J&S language a separate notice or can be

[Guest Paul Jalazo]

Prior to removal of the J&S language in a PS or 401(k)

Plan, a notice is required at least 90-days prior to

the effective date of the change. Is this notice required

to be free standing? Or can it be included in the contents

of the SPD?

The regs indicate the notice must have the same content

as a SMM, but this is a separate instrument, not an SPD.

[Guest LMalone]

We've done both. One plan was ready for a restated SPD anyway, and info about eliminating certain methods of distributions was included.

Another plan only needed an SMM.

We were clear in our instructions to the employer that the SPD or SMM had to go out by a certain date in order to meet the 90 day rule.