The business has $3000$ employees in an ERISA covered retirement plan. Thirty of the employees speak Spanish as their primary language. The plan:

Select one:

a$.$ must provide all plan documents to the $30$ Spanish speaking employees in Spanish

b$.$ must provide the Summary Plan Document to the $30$ Spanish speaking employees in Spanish

c$.$ is not required to provide a foreign language notice in the Summary Plan Document because only one percent of the employees do not speak English as their primary language.

d$.$ must provide the Summary Plan Document and annual report summary to the $30$ Spanish speaking employees in Spanish