Retirement Plan Descriptions Seek OMB Blessing, Zzz
Published Date: 8/19/2026
Notice
Summary
The Department of Labor (DOL) is submitting this Employee Benefits Security Administration (EBSA)-sponsored information collection request (ICR) to the Office of Management and Budget (OMB) for review and approval in accordance with the Paperwork Reduction Act of 1995 (PRA). Public comments on the ICR are invited.
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Large Paperwork Burden on Private Plans
The Department of Labor estimates this information collection affects the private sector with 3,602,216 respondents and 129,692,000 responses, imposing a total estimated annual time burden of 1,662,000 hours and total annual other costs of $95,794,000. These estimates are tied to the Summary Plan Description (SPD), Summary of Material Modifications (SMM), and Summary of Material Reductions (SMR) disclosure requirements under ERISA.
Alternative SPD Delivery for Retirees/Beneficiaries
The regulations cited include alternative methods of 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 (see 29 CFR 104(b)-(4)).
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