2008 AFTAP<60% and 2009 AFTAP<60%. Plan benefits and new particpants were frozen in 2006. A 436 participant notice was issue timely for 2008. Is another 436 participant notice required for 2009 since everyone in the plan received the notice in 2008?
I am thinking it is not required but I'm not sure of that so I want to see what others are doing/thinking. Thanks.