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S U M M E R 2 0 1 0 Sign Up Your 410-Year-Olds for Community Service Activities Week! Fee WHO? WHERE? Activities Week Coordinator: Caroline Staple ton SMU College Student The Staple ton Home, 14 Infield
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What is s u m m?
SUMM stands for Summary of Material Modification, which is a document that outlines changes made to a company's employee benefit plan.
Who is required to file s u m m?
Employers who sponsor employee benefit plans subject to the Employee Retirement Income Security Act (ERISA) are required to file SUMM.
How to fill out s u m m?
SUMM must be filled out with details of any modifications made to the employee benefit plan, including a description of the changes and their effective date.
What is the purpose of s u m m?
The purpose of SUMM is to inform plan participants of any material changes to their employee benefit plan.
What information must be reported on s u m m?
SUMM must include details of the specific modifications made to the benefits plan, as well as the effective date of the changes.
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