Although there is no requirement for issuing an SPD in a foreign language, if an employer sponsors a plan that:
(a) Covers fewer than 100 participants the beginning of a plan year, and 25% or more of all participates are only literate in the same non-English language; or (b) Covers 100 or more participants at the beginning of the plan year and in which the lesser of (i) 500 or more participants, or (ii) 10% or more of all participants are only literate in the same non-English language
Then the plan administrator must provide a statement in the non-English language in which the participants are literate in, offering them assistance. This statement must also be prominently displayed in the SPD. The assistance is not required to be with written materials, it can be any medium of communication intended to provide them with information about their rights and obligations under the plan. An example of a method would be to designate an employee who is fluent in both languages available at specific hours to help employees with their questions. A third- party organization that offers multi –lingual services could also be hired as an alternative method.