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Retirement Plan Documents

The Employee Retirement Income Security Act (ERISA) requires retirement plan administrators to provide participants (and beneficiaries), in writing, the most important facts they need to know about their retirement and health benefit plans. These facts include plan rules, financial information, and documents on the operation and management of the plan.

One of the most important documents participants are entitled to receive automatically when becoming a participant of an ERISA-covered retirement plan, or a beneficiary receiving benefits under such a plan, is a summary of the plan, called the Summary Plan Description or SPD. Under the terms of ERISA, this document must be made available to participants and beneficiaries, at least once every five years, free of charge. The SPD describes what the plan provides and how it operates. It provides information on when an employee may begin to participate in the plan, and how to file a claim for benefits. If a plan is changed, participants must be informed, either through a revised summary plan description, or in a separate document, called a Summary of Material Modifications, or SMM, which also must be given to participants free of charge.

You may view the SPD and the SMM below. You may additionally request a copy of the SPD and/or SMM in paper form at no charge to you. Please contact Elizabeth Cha at 303.871.3549 or via email (Elizabeth.Cha@du.edu) if you would like a paper copy of these documents.

Summary Plan Description 
The Summary Plan Description (SPD) is a detailed guide to the benefits the program provides and how the plan works. 

Summary of Material Modifications
The Summary of Material Modifications is a summary of the most important changes to the Plan and information contained in the Summary Plan Description.  Changes include in-plan Roth rollover contributions and employer matching contributions.

Plan Document
The plan document governs a retirement plan's features and day-to-day operations.