Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return


Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Retirement Plan Participant Notices - Suspension of Benefits Notice

If a participant works after their normal retirement date and benefits they are receiving are suspended under the terms of the plan, the participant should receive a suspension of benefits notice.

Suspension of Benefits Notice

Description: The suspension of benefits notice should describe when and why benefit payments are suspended when a participant works or is rehired after attaining normal retirement age.

What it should contain: The notice should contain:

  • a description of the specific reasons why benefit payments are being suspended 
  • a general description of the plan provisions relating to the suspension of payments 
  • a copy of the specific plan provisions
  • a reference to the applicable Department of Labor regulations at DOL Regulation Section 2530.203-2
  • a description of process for appeal of the suspension and for resumption of benefits, if applicable
  • information about any offsets of suspendible amounts paid during employment

The notice may refer to a specific page of the Summary Plan Description for information about a particular item. For additional information on suspension of benefits, see DOL Regulation Section 2530.203-3(b) and the Department of Labor publication, What You Should Know About Your Retirement Plan.

Timing: A participant should receive a suspension of benefits notice in the first month the benefit is suspended. For late retirement, that is the month the participant attains normal retirement age. For rehired retirees, that is the first month that a retirement benefit is suspended.

Who is responsible for sending it: The administrator of the plan.

Return to Retirement Plan Participant Notices