SMM is the instrument used for amending the SPD. Any time a plan is amended, employers have the choice of reissuing a new SPD or amending the current SPD by providing an SMM. This SMM summarizes the change(s) to the SPD that resulted from the plan amendment(s). It is required to distribute the SMM to any employee affected by the amendment(s), there is no set format for this.

Materials for open enrollment that indicate a change to the plan effective upon the new year are often used as the SMM. Keep in mind, any materials used should be clearly titled or identified as an SMM, and employees should be directed to keep these materials with their SPD for their records, at least until a new SPD is issued.

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