ASG summary for the non-pension person?

I've broached the topic of an ASG with a client, and of course they want more information before deciding to engage an ERISA attorney.  DWC has a good article on their website about ASG; is there anything else that you've found that is relatively understandable that can be sent to accounants (and/or plan sponsors)?  Thanks.

Here is an article from Employee Fiduciary that does a decent job.  You may want to search for it online to get a cleaner copy or a link to send to others.

ASGs.pdf