(redirected from Summary of Material Modification)
SMMSocial Media Marketing
SMMScience Museum of Minnesota
SMMSuper Mario Maker (video game; Nintendo)
SMMStatens Maritima Museer (Swedish: National Maritime Museums)
SMMSony Music Marketing, Inc. (Japan)
SMMSales & Marketing Management (various locations)
SMMSystem Management Mode
SMMSelf Made Man
SMMSumitomo Metal Mining Co., Ltd. (Japan)
SMMSystem'S Manager Manual
SMMSlot Missed Message
SMMShared Memory Multiprocessors
SMMSecure Memory Module
SMMSegmented Memory Module
SMMScalable Multi Media
SMMStackable Memory Module
SMMShipbuilding, Machinery & Marine Technology (Germany)
SMMStrategic Marketing Montreal (Canada)
SMMSystem Manager's Manual
SMMSchweizer Maschinenmarkt
SMMSolar Maximum Mission
SMMShape Memory Material
SMMSociedad Matemática Mexicana
SMMSecondary Mortgage Market (various locations)
SMMSummary of Material Modification
SMMSociety for Marine Mammalogy
SMMSenior Marketing Manager (job title)
SMMState Medicaid Manual
SMMStandard Method of Measurement (building works)
SMMSingle Monthly Mortality (rate)
SMMShut My Mouth
SMMSales Marketing Messe (German: Sales Marketing Fair)
SMMScots Musical Museum (publication; UK)
SMMSub-Millimeter (wavelength)
SMMSistema Mass Media (Russia)
SMMSmith-Midland Corporation (Boston Stock Exchange symbol)
SMMSun Myung Moon (founder of the Unification Movement)
SMMSaint Mary Magdalene (various locations)
SMMSemporna, Sabah, Malaysia - Semporna (Airport Code)
SMMStreaming Multimedia
SMMSenior Move Manager
SMMShift Maintenance Manager (various companies)
SMMSession Management Module
SMMSmall and Medium Manufacturer
SMMStatistical Multifragmentation Model (nuclear physics)
SMMShared-Memory Multiprocessors
SMMSmart Mod Manager (software)
SMMSurface Meter per Minute (measurement)
SMMSpiral Mode Microstrip (antenna)
SMMSanté, Maladie, Malheur (French: Health, Disease, Woe; Muséum National d'Histoire Naturell; France)
SMMStack Matrix Module
SMMStade Multisports de Montrouge (French: Multisports Stadium of Montrouge; France)
SMMSurface Maintenance Manager
SMMState Machine Model
SMMShared Memory Module
SMMServicing Mission Manager
SMMStationary Markov Model
SMMSystem Maturity Matrix
SMMSystem Maintenance Manual
SMMSpectrum Management Methodology
SMMSystèmes Mécaniques et Matériaux (French: Materials and Mechanical Systems)
SMMSee My Message
SMMSpecial Mission Mandatory Modification
SMMSession and Mobility Management
SMMShipment Management Module
SMMSeamless Message Management
SMMSpiral Motion Massage
SMMSociété Morbihannaise de Modelage (French mold design company)
SMMShipment Management Model
SMMSoftware Measurement Metamodel
SMMSuccinate Minimal Medium
SMMSociété Méridionale de Matériels (French: Southern Materials Company)
SMMServicio de Material Móvil (Guatemala police special service)
SMMComfort of Mary, Saint Montfort Missionaries (religious order)
SMMSalary Management Module
SMMStandard Modular Multiplication
SMMSegment Management Marketing (FedEx)
References in periodicals archive ?
When beginning a review of the subject plan's reporting and disclosure obligations under ERISA, the auditor/investigator will review the following questions regarding the plan's Summary Plan Description, Summary of Material Modifications, and Summary Annual Reports:
* A summary of material modifications revising the summary plan description, outlining the plan-related fees that will be charged directly to participant accounts, is required.
* Employer compliance tools including top-heavy determination and minimum contribution calculations, nondiscrimination tests, employee booklets, summary of material modifications, and summary annual report.
Of the others listed, next were: summary annual reports (SARs) - 67.9%; participant statements - 60.7%; participant fee disclosures - 60.7%; summary of material modifications (SMMs) - 57.1%; qualified default investment alternative (QDIA) notices - 50%; defined benefit (DB) plan funding notices - 17.9%; automatic enrollment notices - 17.9%; safe harbor 401(k) notices - 17.9%; and 1099-Rs for participants who received distributions - 10.7%.
Open enrollment can also satisfy requirements for summary plan descriptions (SPDs), summary of material modifications (SMMs), summary of material reductions (SMRs), the HIPAA Special Enrollment Rights notice, CMS [Centers for Medicare and Medicaid Services] Creditable Coverage notice, the initial COBRA [Consolidated Omnibus Budget Reconciliation Act] notice, the USERRA [Uniformed Services Employment and Re-employment Rights Act] notice and certain state reporting mandates.
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