Communication of certain information to eligible employees is a mandate for qualified plans. Which of the following is not a required document when certain plans are established, a participant becomes eligible to participate, plan changes are made, or on a recurring basis as a plan overview? Communication of certain information to eligible employees is a mandate for qualified plans. Which of the following is not a required document when certain plans are established, a participant becomes eligible to participate, plan changes are made, or on a recurring basis as a plan overview? Summary Annual Report Consolidated Financial Statement Summary of Material Modification Summary Plan Description