Plan Sponsors should ensure that the Summary Plan Description (SPD) and Summary of Material Modifications (SMM) are up-to-date and have copies on file in case they receive a request from the Department of Labor. Plan Sponsors should also make sure they have furnished the latest copies of these documents to plan participants and beneficiaries by the time specified in the regulations. As part of our comprehensive services, Conrad Siegel Actuaries can assist you or your legal counsel in preparing these documents as well as drafting amendments to or preparing restatements, as may be required, of your Plan Document.