An SPD generally must be provided when a participant first becomes covered by a plan. In addition to the Summary Plan Description, plan participants are entitled to receive a Summary of Material Modifications when there is a material modification in the terms of the plan or any change to the information in the Summary Plan Description. The advantages and disadvantages of the plan shall be presented without either exaggerating the benefits or minimizing the limitations. Benefit Plans that are subject to ERISA (Employee Retirement Income Security Act) are required to furnish employees with a Summary Plan Description (SPD) and to keep this document up to date. “This booklet contains a summary in English of your plan rights and benefits under Employer A Pension Plan. The .gov means it’s official. Section 2520.102-2. Disaster Relief [CDATA[/* >