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.