Guest Jose Rosario Posted May 31, 2001 Posted May 31, 2001 My reading of Rev Rulings 98-30 and 2000-8 is that , notwithstanding the annual notices distributed by the plans in the fact patterns, the IRS (as reflected in the LAW and Analysis part of the rulings) only requires "a notice," i.e., the initial notice to the participant prior to the initiation of payroll deductions. Does anyone agree or disagree? Is there any more recent guidance?
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