What obligation is imposed on the plan sponsor of a church plan to notify terminated vested individuals that they are entitled to a distribution from the plan? I realize that the overriding 70 1/2 distribution rules are out there, but what is the plan sponsor's obligation to an individual prior to turning age 70 1/2 but after the individual has terminated to inform him/her of the benefit due him/her and the availability to receive a distribution of such amount?

Thanks,

Similar Question: http://benefitslink.com/boards/index.php?showtopic=24942

However, I think that church plans would not be subject to the same rules.

Thank you very much!