When we distribute benefits from a terminated plan, do we need to send

[Guest Bud]

We have terminated our plan and are ready to distribute benefits. I want to take advantage of the 411(a)-11 reg that says we can pay out benefits without participant consent. The plan does not provide for annuities, it only provides for lump sums and we don't have any other plans. We have participants who have accounts over $5,000 and are not returning their election forms. It's been about 6 months since we sent out the election forms and the tax notice.

My question is, do we have to re-send the notice and wait 30 days before forcing them out, or is that not necessary because we are not asking for their consent. Since we are not asking for their consent, they don't need a notice of their rights.