Does an employer who adopted a SIMPLE plan last year have to provide their employees with any of the New EGTRRA tax law changes? Or does the Financial Institution in which the plan was established have to provide to the employees this information? When I say information I mean an Updated Summary Plan Description, Salary reduction notice etc...... Please advise?????

For the most part this will be handled by the document providers later this year. See Rev Proc 2002-10