Disclosure notices participants should receive based on these participant events and when they should be issued.
- When an Employee is Eligible to Enter the Plan
Summary plan description, enrollment package, beneficiary designation form and other documents for new participants.
- Annual Benefits Statement
When an Annual Benefits Statement should be provided and what the statement must contain.
- Qualified Joint and Survivor Annuity and Qualified Pre-Retirement Survivor Annuity Notices
When QJSA and QPSA notices should be provided and what the notices must contain.
- When a Participant Receives a Distribution
A participant receiving a distribution eligible for rollover must receive a notice explaining the rollover rules (an IRC Section 402(f) notice).
- When a Participant Stops Working
When a participant stops working, the participant should receive information regarding benefits.
- Suspension of Benefits Notice
This notice is sent if participant works after their normal retirement date and benefits they are receiving are suspended.
- Domestic Relations Orders That Affect Benefits
Notice is required when the plan receives a qualified domestic relations order dividing a participant’s benefit with an alternate payee.