A Practice Note discussing the requirements for occasional notices based on plan 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 funding-related benefit limitations in a single-employer defined benefit plan notice (101(j) notice), notice of amendments significantly reducing the rate of future benefit accruals (204(h) notice), notice to interested parties, notice of election to remain under prior vesting schedule, notice of the failure to meet minimum funding standards by a defined benefit plan or money purchase plan, notice of transfer of excess assets to retiree health or life insurance account, suspension of benefits notice for multiemployer plans in critical and declining status, and summary of material modification (SMM).