Section 9-3-448 - Summary plan description(a) A summary plan description and a summary description of modifications or changes under W.S. 9-3-445(a)(ii) shall be written in a manner calculated to be understood by the average participant and be accurate and sufficiently comprehensive reasonably to inform the participants and beneficiaries of their rights and obligations under the retirement program.(b) A summary plan description shall contain: (i) The name of the retirement program and system and type of administration;(ii) The name and business address of the administrator;(iii) The name and business address of each agent for service of process;(iv) Citations to the governing law of the retirement program and system;(v) A description of the program's requirements respecting eligibility for participation and benefits;(vi) A description of the program's provisions providing for nonforfeitable benefits;(vii) A description of circumstances that may result in disqualification, ineligibility or denial or loss of benefits;(viii) A description of the benefits provided by the program, including the manner of calculating benefits and any benefits provided for spouses and survivors;(ix) The source of financing of the program;(x) The identity of any organization through which benefits are provided;(xi) The date the fiscal year ends;(xii) The procedures to claim benefits under the program and the administrative procedures available under the program for the redress of claims that are denied in whole or in part; and(xiii) Notice of the availability of additional information pursuant to W.S. 9-3-445(b) and (c), 9-3-446(b) and (c) and 9-3-447.