“An employer who elects to use the look back measurement method will have to include the details of the initial measurement period and standard measurement period, including dates, in order to satisfy the SPD requirements if the health plan’s eligibility conditions are properly synchronized…. There is frequently one set of eligibility standards that applies for the purposes of the look back measurement method and a separate set of standards applied to the actual health plan. Furthermore, sometimes the health plan’s SPD is not providing any eligibility conditions. This lack of synchronization is a problem.” (Health Care Attorneys P.C.)