[Code of Federal Regulations]

[Title 29, Volume 9]

[Revised as of July 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 29CFR2520.102-4]



[Page 422-423]

 

                             TITLE 29--LABOR

 

 CHAPTER XXV--EMPLOYEE BENEFITS SECURITY 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



[[Page 423]]



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.



[67 FR 775, Jan. 7, 2002]