SPD

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SPD

abbreviation for
(Government, Politics & Diplomacy) Sozialdemokratische Partei Deutschlands
[German: Social Democratic Party of Germany]
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References in periodicals archive ?
Plan fiduciaries must make certain that participant disclosures are made, including the distribution of the summary plan description to participants.
These changes will require amendments to flexible benefit plan documents and summary plan descriptions before June 30, 2011.
The notice must be included when a plan provides a participant with a summary plan description or other similar description of benefits.
You can find out more about the Plan in another document, the Plan's Summary Plan Description (SPD).
A contributory split-dollar plan (e.g., a collateral assignment plan) having less than 100 participants is also exempt from these requirements, except for the requirement that plan documents be provided to the Secretary of Labor upon request and the need to provide the employee with a summary plan description. Generally, the summary plan description requirement can be satisfied by providing the employee with a copy of the split-dollar agreement and any policy ledgers prepared as part of the proposal.
The Summary Plan Description will state the plan specifics.
These plans also do not need to file a Summary Plan Description. (9)
Additionally, make sure participants have a current copy of the plan's Summary Plan Description.
Ask plan vendors to provide items such as the plan document, Summary Plan Description and Investment Policy Statement.
The process begins when a business or government entity develops a summary plan description (SPD) (Box 1), defining what medical and mental health care services a policy covers (Figure).
* Summary of Material Modification--This outlines changes to the plan or to the info in the Summary Plan Description. It must be distributed to all plan participants within 210 days after the end of the plan year in which the change was adopted.
The automatic rollover rules must be described in the plan's summary plan description or summary of material modifications.

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