[Code of Federal Regulations]
[Title 29, Volume 9]
[Revised as of July 1, 2001]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR2520.102-4]

[Page 382]
 
                             TITLE 29--LABOR
 
CHAPTER XXV--PENSION AND WELFARE BENEFITS ADMINISTRATION, DEPARTMENT OF 
                                  LABOR
 
PART 2520--RULES AND REGULATIONS FOR REPORTING AND DISCLOSURE--Table of Contents
 
 Subpart B--Contents of Plan Descriptions and Summary Plan Descriptions
 
Sec. 2520.102-4  Option for different summary plan descriptions.

    In some cases an employee benefit plan may provide different 
benefits for various classes of participants and beneficiaries. For 
example, a plan amendment altering benefits may apply to only those 
participants who are employees of an employer when the amendment is 
adopted and to employees who later become participants, but not to 
participants who no longer are employees when the amendment is adopted. 
(See Sec. 2520.104b-4). Similarly, a plan may provide for different 
benefits for participants employed at different plants of the employer, 
or for different classes of participants in the same plant. In such 
cases the plan administrator may fulfill the requirement to furnish a 
summary plan description to participants covered under the plan and 
beneficiaries receiving benefits under the plan by furnishing to each 
member of each class of participants and beneficiaries a copy of a 
summary plan description appropriate to that class. Each summary plan 
description so prepared shall follow the style and format prescribed in 
Sec. 2520.102-2, and shall contain all information which is required to 
be contained in the summary plan description under Sec. 2520.102-3. It 
may omit information which is not applicable to the class of 
participants or beneficiaries to which it is furnished. It should also 
clearly identify on the first page of the text the class of participants 
and beneficiaries for which it has been prepared and the plan's coverage 
of other classes. If the classes which the employee benefit plan covers 
are too numerous to be listed adequately on the first page of the text 
of the summary plan description, they may be listed elsewhere in the 
text so long as the first page of the text contains a reference to the 
page or pages in the text which contain this information. If the plan 
administrator elects to prepare more than one summary plan description, 
each such summary plan description shall be filed with the Secretary in 
the manner provided in Sec. 2520.104a-3(b).

[42 FR 37182, July 19, 1977]