Upcoming Distribution Deadline for Summary of Material Modifications for Calendar Year Plans

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Upcoming Distribution Deadline for Summary of Material Modifications for Calendar Year Plans
Haynes Boone

[Guidance Overview]
June 16, 2026

"In deciding whether to distribute the SMM versus an updated SPD, plan administrators should consider the number of modifications that need to be described and whether the use of the SMM alone would sufficiently apprise covered persons of their benefits, rights, and obligations under the plan." MORE >>

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