A model notice under Section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA) that notifies defined benefit plan participants of limitations on certain forms of benefit payments and accruals that apply if a plan's adjusted funding target attainment percentage (AFTAP) is less than 60%. The notice is also required for certain plans when the limitations (also called the restrictions) on benefits are lifted. This Standard Document is based in part on an illustrative example published by the IRS and has integrated notes with important explanations and drafting tips.