Summary Plan Descriptions (SPDs)

2024

• Commuter Benefits SPD
• Adoption and Surrogacy SPD
• Health Benefits and Insurance SPD

2023

• 401(k) Plan SPD
• 401(k) Investment Guide and Fee Disclosure Guide
• Health Benefits and Insurance SPD
• Commuter Benefits SPD
• Adoption and Surrogacy Benefits SPD

2022

• Health Benefits and Insurance SPD
• 401(k) Plan SPD
• 401(k) Investment Guide and Fee Disclosure Guide
• Commuter Benefits SPD
• Adoption and Surrogacy Benefits SPD

2021

• Health Benefits and Insurance SPD
• 401(k) Plan SPD
• 401(k) Investment Guide and Fee Disclosure Guide
• Commuter Benefits SPD
• Adoption and Surrogacy Benefits SPD

What Is a Summary Plan Description?

The Summary Plan Description, or SPD, details plan rights and obligations for participants and beneficiaries. It summarizes the material provisions of the plan document, and should be understandable to the average participant of the employer. An SPD commonly combines a complete description of the plan’s terms and conditions, including a Certificate of Coverage, and the required ERISA disclosure language.