WHAT OR WHERE IS THE CITED PORTION OF ERISA THAT SPECIFICALLY LAYS OUT THE REQUIREMENTS FOR A PLAN DOCUMENT AND SUMMARY PLAN DESCRIPTION?

The rules for reporting and disclosure, vesting, participation, funding, fiduciary conduct and civil enforcement are in Title I of ERISA. SPD requirements are clearly stated in 29 CFR 2520.102.2. The format and style of SPDs are discussed. The Plan document does not have any specific style or format regulations.