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What does SMM stand for?

Summary of Material Modification


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This definition appears very rarely and is found in the following Acronym Finder categories:

  • Military and Government

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Standard Method of Measurement (building works)
Standard Modular Multiplication
State Machine Model
State Medicaid Manual
Stationary Markov Model
Statistical Multifragmentation Model (nuclear physics)
Strategic Marketing Montreal (Canada)
Streaming Multimedia
Sub-Millimeter (wavelength)
Succinate Minimal Medium
Sun Myung Moon (founder of the Unification Movement)
Surface Maintenance Manager
System Maintenance Manual
System Management Mode
System Manager's Manual
System Maturity Matrix
Systèmes Mécaniques et Matériaux (French: Materials and Mechanical Systems)
Solar Maximum Mission Gamma-Ray Spectrometer
Simpsons Multimedia Archiv (ULOC, OFF)
Sinkler Miller Medical Association (est. 1968; Oakland, CA)

Samples in periodicals archive:
Employers should do the following in light of the new rules: Prepare a summary of material modifications (SMM) or restate the summary plan description (SPD) to include the new special enrollment events.
Employer compliance tools including top-heavy determination and minimum contribution calculations, nondiscrimination tests, employee booklets, summary of material modifications, and summary annual report.
Employer compliance tools including top-heavy determination and minimum contribution calculations, 415 limit calculations, nondiscrimination tests, Form 5500 series annual reports and related schedules, employee booklets, summary of material modifications and summary annual report.
Employer compliance tools including top-heavy determination and minimum contribution calculations, 415 limit calculations, nondiscrimination tests, Form 5500 series annual reports and related schedules, employee booklets, summary of material modifications, and summary annual report.
The information concerning automatic rollovers must be included in the plan's summary plan description or summary of material modifications.
Employer compliance tools including top-heavy determination and minimum contribution calculations, 415 limit calculations, nondiscrimination tests, Form 5500 series annual reports and related schedules, employee booklets, summary of material modifications, and summary annual report.
A revised SPD or a Summary of Material Modification should be prepared for distribution by January 1, 2005.
Employer compliance tools including top-heavy determination and minimum contribution calculations, 415 limit calculations, nondiscrimination tests, Form 5500 series annual reports and related schedules, employee booklets, summary of material modifications, and summary annual report.

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