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Mandated Disclosure for Retirement Plans: Enhancing Effectiveness for Participants and Sponsors (PDF)
Advisory Council on Employee Welfare and Pension Benefit Plans, Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Mar. 27, 2018
50 pages. "The Council focused on identifying concrete examples of improvements to the design and delivery of specific disclosures that could be applied in practice, with key principles that could be carried forward into future disclosures as they are developed.... [T]he Council has provided recommendations for design and delivery improvements with respect to the Summary Plan Description, the Annual Funding Notice and the Summary Annual Report, and observations regarding best practices for efficient and effective participant communications."
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