Rynek pracy · 5.08.1999

Removal of Superseded Regulations Relating to Plan Descriptions and Summary Plan Descriptions, and Other Technical Conforming Amendments

This document sets forth a proposed rule that would remove certain provisions from the Code of Federal Regulations (CFR) that were superseded, in whole or in part, by amendments of the Employee Retirement Income Security Act of 1974 (ERISA) enacted as part of the Taxpayer Relief Act of 1997 (TRA '97). These TRA '97 amendments eliminated the requirements that plan administrators file summary plan descriptions (SPDs) and summaries of material modifications (SMMs) with the Department of Labor (Department). The amendments also eliminated all requirements pertaining to plan descriptions. In addition to removing superseded regulations from the CFR, this proposed rule would make miscellaneous technical amendments to the CFR designed to correct affected cross-references.