A Practice Note discussing the requirements for notices to participants and beneficiaries required for defined benefit pension 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 required disclosure of information in a distress termination, the notice of amendment significantly reducing the rate of future benefit accruals (204(h) notice), the notice of annuity contract, the notice of annuity providers under standard plan termination, the notice of plan benefits detailing the amount of the participant's benefit and information used to calculate the benefit under a standard termination, and the notice to interested parties.