29 USC §1022(b). - Summary plan description

The summary plan description shall contain the following information:

• The name and type of administration of the plan;
• in the case of a group health plan (as defined in section 1191b(a)(1)), whether a health insurance issuer (as defined in section 1191b(b)(2)) is responsible for the financing or administration (including payment of claims) of the plan and (if so) the name and address of such issuer;
• the name and address of the person designated as agent for the service of legal process, if such person is not the administrator;
• the name and address of the administrator;
• names, titles, and addresses of any trustee or trustees (if they are persons different from the administrator);
• a description of the relevant provisions of any applicable collective bargaining agreement;
• the plan's requirements respecting eligibility for participation and benefits;
• a description of the provisions providing for nonforfeitable pension benefits;
• circumstances which may result in disqualification, ineligibility, or denial or loss of benefits;
• the source of financing of the plan and the identity of any organization through which benefits are provided;
• the date of the end of the plan year and whether the records of the plan are kept on a calendar, policy, or fiscal year basis;
• the procedures to be followed in presenting claims for benefits under the plan including
  • the office at the Department of Labor through which participants and beneficiaries may seek assistance or information regarding their rights under this chapter and the Health Insurance Portability and Accountability Act of 1996 with respect to health benefits that are offered through a group health plan (as defined in section 1191b(a)(1)) and
  • the remedies available under the plan for the redress of claims which are denied in whole or in part (including procedures required under section 1133)

29 USC §1024

Publication of the summary plan descriptions and annual reports shall be made to participants and beneficiaries of the particular plan as follows:

The administrator shall furnish to each participant, and each beneficiary receiving benefits under the plan, every fifth year after the plan becomes subject to this part an updated summary plan description described in section 1022 which integrates all plan amendments made within such five-year period, except that in a case where no amendments have been made to a plan during such five-year period this sentence shall not apply.
Notwithstanding the foregoing, the administrator shall furnish to each participant, and to each beneficiary receiving benefits under the plan, the summary plan description described in section 1022 every tenth year after the plan becomes subject to this part.
If there is a modification or change described in section 1022(a) of this title (other than a material reduction in covered services or benefits provided in the case of a group health plan (as defined in section 1191b(a)(1) of this title)), a summary description of such modification or change shall be furnished not later than 210 days after the end of the plan year in which the change is adopted to each participant, and to each beneficiary who is receiving benefits under the plan.
If there is a modification or change described in section 1022(a) of this title that is a material reduction in covered services or benefits provided under a group health plan (as defined in section 1191b(a)(1) of this title), a summary description of such modification or change shall be furnished to participants and beneficiaries not later than 60 days after the date of the adoption of the modification or change.
In the alternative, the plan sponsors may provide such description at regular intervals of not more than 90 days.
The Secretary shall issue regulations within 180 days after August 21, 1996, providing alternative mechanisms to delivery by mail through which group health plans (as so defined) may notify participants and beneficiaries of material reductions in covered services or benefits.

(2)

The administrator shall make copies of the latest updated summary plan description and the latest annual report and the bargaining agreement, trust agreement, contract, or other instruments under which the plan was established or is operated available for examination by any plan participant or beneficiary in the principal office of the administrator and in such other places as may be necessary to make available all pertinent information to all participants (including such places as the Secretary may prescribed by regulations).

(3)

Within 210 days after the close of the fiscal year of the plan, the administrators shall furnish to each participant, and to each beneficiary receiving benefits under the plan, a copy of the statements and schedules, for such fiscal year, described in subparagraphs (A) and (B) of section 1023(b)(3) of this title and such other material (including the percentage determined under section 1023(d)(11) of this title) as is necessary to fairly summarize the latest annual report.

(4)

The administrator shall, upon written request of any participant or beneficiary, furnish a copy of the latest updated summary, [1] plan description, and the latest annual report, any terminal report, the bargaining agreement, trust agreement, contract, or other instruments under which the plan is established or operated. The administrator may make a reasonable charge to cover the cost of furnishing such complete copies. The Secretary may by regulation prescribe the maximum amount which will constitute a reasonable charge under the preceding sentence.

(c) Statement of rights

The Secretary may by regulation require that the administrator of any employee benefit plan furnish to each participant and to each beneficiary receiving benefits under the plan a statement of the rights of participants and beneficiaries under this subchapter.