A Practice Note discussing the requirements for occasional notices based on participant events for defined benefit pension plans 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 notices that must be provided before distributions, including the Qualified Joint & Survivor Annuity (QJSA) Notice, the 402(f) Special Tax Notice, Domestic Relations Order (DRO) and Qualified Domestic Relations Order (QDRO) Notices, an Income Tax Withholding Notice, a Notice of Denial of Benefit Claim, a Notice of Right to Supply Actual Earnings History Using Estimated Wages to Determine Social Security Offset in Benefit Formula, a Qualified Preretirement Survivor Annuity (QPSA) Explanation, and the Suspension of Benefits Notice.