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Text of Request for DOL Guidance About Timing of Participant Disclosures (PDF)
SPARK Institute 
[Opinion] June 10, 2013
"The SPARK Institute requests that EBSA issue guidance that specifies that good faith compliance with the 'at least annually' requirement under the disclosure regulations shall mean furnishing the materials within each calendar year, without regard to the plan year, provided that the materials are furnished no more than 18 months from the date on which the materials were provided during the preceding calendar year."
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