I can't find anywhere the clearly definds what changes to the AA require an amendment and which can be accomplished with just an SMM. Can anyone help me? Do you amend the AA for just an address change? What about a phone number change? HELP!!!

I cannot think offhand of any change to the adoption agreement that does not require an amendment. A SMM is merely used to report changes in the SPD to plan participants.

Check your adoption agreement language. Corbel's document specifically states on page 1 that "an amendment to the Adoption Agreement is not needed solely to reflect a change in the information in this Employer Information Section".

(The section includes the name, address, telephone, EIN, Entity, CG/ASG status and Employer's fiscal year).

For a Corbel doc, I'd say anything beyond that section would need an amendment, just from interpreting that one line in the AA. Other docs may have other rules. You may need to contact your document provider.

Hope this helps,

Vicki

Vicki's statement also applies to the PPD documents, which are also supported by Sungard (Corbel). In the Employer Information section it states "This checklist is not part of the Plan document."

Then, I guess, technically you are not changing "the plan" and do not need to amend "the plan."

Be careful in reaching this conclusion. I have one client (not on a Corbel or PPD document) whose document provider would not change their address in the SPD, EVEN THOUGH THE COMPANY HAD MOVED OFFICES, without first amending the AA to change the information in the employer section. Our argument that you can't hand out an SPD with known incorrect information wouldn't make them budge. Unbelievable, yet true (and more a matter of "that's how our system works" rather than "gee, what does ERISA require" on their part.)