402(f) notice?

[Richard Anderson]

I think that a terminated plan participant must be given notice that if their account balance is greater than $5,000 they are not required to take a distribution from the plan. If this is so, how is that requirement met? Is there a special notice for this, or can it be added to the 402(f) Special Tax Notice as a separate paragraph, say at the beginning of the tax notice?

Thanks for your help.