We have to issue a SMM to affected participants. It's an offset plan, so a lot of eligible employees do not have a benefit because it's offset by the other plan's benefit. A lot of them may get a benefit in the future, if the other plan benefits don't grow.

Do you think we should send a SMM to eligible employees who don't have a benefit at this time?

We will be updating our SPD in the fall and furnishing it to all eligible employees, even those who don't have a benefit under the plan because of the offset.

Thanks, Bud

From 29 CFR 2520.104b-3(a) (emphasis added)

The administrator of an employee benefit plan subject to the provisions of part 1 of title I of the Act shall, in accordance with Sec. 2520.104b-1(b), furnish a summary description of any material modification to the plan and any change in the information required by section 102(b) of the Act and Sec. 2520.102-3 of these regulations to be included in the summary plan description to each participant covered under the plan and each beneficiary receiving benefits under the plan.

Thanks, but I don't think the word "each" is the issue. The issue is the meaning of "covered under the plan." If a participant's benefit under the plan is offset by her benefit under the other plan, do you think the participant is covered under the plan?

My opinion only, but I do not equate "covered under the plan" with "benefiting under the plan" in this context. If an employee is an eligible participant, I would provide them with the SMM.

WDIK, Blinkey, mbozek.

You answer a lot of questions. I'm sitting here with six-eight billable cases and have spent nearly two hours on this board. Is there a Benefitslink Anonymous chapter in Northern California? I think Mike Preston might have found it.