Not necessarily. You are required to distribute the Summary Plan Description at least once every five years. However, if you have not made any changes to your Section 125 plan and there have been no recent legislative decisions that would require an update to your documents, the current documents do not need to be redistributed to employees (who already have them) every year within that five year period.

New employees who elect to participate in the Section 125 will always need to be supplied with a copy of the Summary Plan Description.