I have a client who started a new plan effective 10-15-02, within several weeks the company took over a competitor. At this time the plan was amended to allow immediate rollovers. Several weeks later another take over and another amendment now allowing 2 loans, rather than 1. Within a week there was another amendment to the plan, and yet another. To summarize the plan has had 4 amendments and the provider has not yet distributed the SPD.

I know the ruling is the SPD is due 120 days from the plan effective date, but, are there any provisions allowing the SPD to be delayed?