Summary Plan Description Requirements Under the Employee Retirement Income Security Act of 1974, as Amended

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
1210-0039 SPD SS- 8-05-26.docx	Supporting Statement A	Uploaded 2026-08-05	Available
Burden Analysis for SPD Reg 2026.rtf	Supplementary Document	Uploaded 2026-07-06	Available
Supplemental Tables-2026.rtf	Supplementary Document	Uploaded 2026-06-22	Available
03_DOL_Request_for_Hearing_DOL_2026-04-19 (2).pdf	Public Comments	Uploaded 2026-02-18	Available
State Unclaimed Property FAB (1-5-25).docx	Supplementary Document	Uploaded 2025-01-07	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
13335	Summary Plan Description Requirements Under ERISA		Modified

ICR Details

OMB Control No: 1210-0039	ICR Reference No: 202606-1210-005
Status: Received in OIRA	Previous ICR Reference No: 202501-1210-001
Agency/Subagency: DOL/EBSA	Agency Tracking No: 1210-AB10(Final)
Title: Summary Plan Description Requirements Under the Employee Retirement Income Security Act of 1974, as Amended
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/19/2026

table that charts list comparision

	Requested	Previously Approved
Expiration Date	36 Months From Approved	09/30/2026
Responses	129,692,000	117,968,000
Time Burden (Hours)	1,662,000	1,397,000
Cost Burden (Dollars)	95,794,000	88,872,000

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Abstract: The Department has promulgated regulations governing the content, style, and format, and furnishing of Summary Plan Descriptions (SPDs), Summary of Material Modifications (SMMs), and Summary of Material Reductions (SMRs) at 29 CFR 102-2 (Style and Format of Summary Plan Descriptions); 29 CFR 2520.102-3 (Contents of Summary Plan Descriptions); 29 CFR 2520.102-4 (Option for Different Summary Plan Descriptions); 29 CFR 2520.2520.104b-1 (Disclosure); 29 CFR 2520.104b-2 (Summary Plan Descriptions); 29 CFR 104b-3 (Summary of Material Modifications to the Plan and Changes in the Information Required to be Included in the Summary Plan Description); and 29 CFR 104(b)-(4) (Alternative Methods of Compliance for Furnishing the Summary Plan Description and Summaries of Material Modifications of a Pension Plan to a Retired Participant, a Separated Participant, and a Beneficiary Receiving Benefits). These regulations set standards for the content, style, and format of these disclosure documents, the methods of furnishing that will satisfy the statutory disclosure requirements, and alternative methods of compliance.

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Authorizing Statute(s): US Code: 29 USC 1022 Name of Law: Employee Retirement Income Security Act of 1974
   US Code: 29 USC 1024 Name of Law: Employee Retirement Income Security Act of 1974
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 7528	02/18/2026
30-day Notice:	Federal Register Citation:	Citation Date:
	91 FR 53654	08/19/2026
Did the Agency receive public comments on this ICR? Yes

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Summary Plan Description Requirements Under ERISA

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	129,692,000	117,968,000	0	0	11,724,000	0
Annual Time Burden (Hours)	1,662,000	1,397,000	0	0	265,000	0
Annual Cost Burden (Dollars)	95,794,000	88,872,000	0	0	6,922,000	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: The number of pension and health plans and participants, wage rates, mailing costs, and electronic disclosure rates were updated. As a result, the number of responses has increased by 11,724,000, the hour burden has increased by 265,000 hours, and the cost burden has increased by $6,922,000.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? No

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/19/2026

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