A Practice Note discussing the requirements for notices required for defined contribution plans on termination under the Internal Revenue Code (Code) and the Employee Retirement Income Security Act of 1974 (ERISA) and accompanying regulations. This Note provides an overview of the notice of amendment significantly reducing the rate of future benefit accruals (204(h) notice), the notice to interested parties, notices that must be provided to participants before distribution, and the 401(k) safe harbor supplemental notice explaining the reduction or elimination of matching or nonelective contributions.