Plan sponsors please note that if a certain percentage of your
participants are literate only in the same non-English language, the
plan's SPD must include a prominent notice stating in those
participants' own language that they can receive assistance to explain
the SPD. For plans that cover fewer than 100 participants at the
beginning of the plan year, this requirement applies if at least 25
percent of the plan participants are literate only in the same
non-English language. For plans that cover 100 or more participants at
the beginning of the plan year, the plan sponsor must provide a
foreign-language notice offering assistance if the lesser of either:
(i) 10 percent or more of the plan participants, or (2) 500 plan
participants or more, are literate only in the same non-English
language. |