Defined Contribution Plans: Notices for Participant Events | Practical Law
https://content.next.westlaw.com/practical-law/document/I675261686ae011e79bef99c0ee06c731/Defined-Contribution-Plans-Notices-for-Participant-Events?viewType=FullText&transitionType=Default&contextData=(sc.Default)A Practice Note discussing the requirements for occasional notices based on participant events for defined contribution 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 Explanation of Automatic Rollover, the notices that must be provided before distributions, Domestic Relations Order (DRO) and Qualified Domestic Relations Order (QDRO) Notices, an Income Tax Withholding Election Notice, a Notice of Denial of Benefit Claim, a Notice to Terminated Vested Participants, and a Qualified Preretirement Survivor Annuity Explanation (QPSA).
A Practice Note discussing the requirements for occasional notices based on participant events for defined contribution 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 Explanation of Automatic Rollover, the notices that must be provided before distributions, Domestic Relations Order (DRO) and Qualified Domestic Relations Order (QDRO) Notices, an Income Tax Withholding Election Notice, a Notice of Denial of Benefit Claim, a Notice to Terminated Vested Participants, and a Qualified Preretirement Survivor Annuity Explanation (QPSA).