Opinion ID: 581400
Heading Depth: 2
Heading Rank: 3

Heading: application of test to the booklet

Text: 26 When we compare the information required in § 1022(b) and § 2520.102-3 to the booklet at issue here, it is clear that the booklet is not an SPD. Frankly, the question is not even close. Although the booklet includes some cursory information on monthly payments under the long-term disability benefits plan, it contains none of the information required under § 1022(b) and § 2520.102-3 on the plan's management and rules, such as the name and type of administration of the plan; the name and address of the person designated as agent for the service of legal process; the source of financing of the plan and the identity of any organization through which benefits are provided; the date of the end of the plan year and whether the records of the plan are kept on a calendar, policy, or fiscal year basis; the procedures to be followed in presenting claims for benefits under the plan and the remedies available under the plan for the redress of claims that are denied in whole or in part. Neither does the booklet contain the information required by DOL regulations alone, such as the employer identification number assigned by the IRS to the plan sponsor; the plan number assigned to the plan sponsor; and the so-called statement of ERISA rights.