Defined Contribution Plan Notices (Participant Events)
Summary
This practice note summarizes the types of notices that sponsors or administrators of defined contribution plans that are "employee pension benefit plans" under Employee Retirement Income Security Act of 1974, as amended (ERISA) must provide to participants and others upon the occurrence of certain participant-specific events. All defined contribution plans that are qualified under Section 401(a) of the Internal Revenue Code of 1986 (IRC), as amended, will be subject to these rules. Some of the notice requirements also apply to defined benefit plans and are addressed in a separate practice note for notices under those plans. Other notices to defined contribution plan participants are provided on a periodic or plan-event basis and are discussed in other practice notes.