Summary Plan Description Delivery Requirements

The IRS says the SPD has to be delivered within 90 days after the Participant enters the Plan. If the participant is given the SPD prior to becoming eligible for the Plan, does that satisfy delivery requirements? 

I guess you are hung up on the "within" language...it actually doesn't read that way (my bold emphasis below - "within" is for a bene receiving payments; "on or before" is for participants).

...shall furnish a copy of the summary plan description and a statement of ERISA rights as provided in § 2520.102-3(t), to each participant covered under the plan (as defined in § 2510.3-3(d)), and each beneficiary receiving benefits under a pension plan on or before the later of:

(1) The date which is 90 days after the employee becomes a participant, or (in the case of a beneficiary receiving benefits under a pension plan) within 90 days after he or she first receives benefits, except as provided in § 2520.104b-4(a), or,

A date prior to plan entry is definitely on or before 90 days after entry.