Notice to ee's re: new EGTRRA limits for SIMPLE & SEP plans?

[Guest amfam2]

In IRS Notice 2002-10, 4.05 the IRS mentions that employers are required to notify eligible participants of the increased contribution limits into SEP & SIMPLE IRA plans due to EGTRRA. I haven't heard much about this notice requirement. I found a sample notice on the BISYS website. However, I am confused: I understand the necessity of informing participants in a SIMPLE & SARSEP plan of the increased contribution limits. But why would there be a notice requirement for employers to notify participants of the increased employer contribution limits under EGTRRA for SEP plans - especially if the participant has no say in how much (or whether) the employer will make a SEP contribution.

Has anyone heard if the IRS's intent in Notice 2002-10, 4.05 was directed only at SIMPLE and SAR-SEPs but not including SEPs?

Has anyone heard much about this notice requirement at all?

[Guest amfam2]

Whoops! I mean Rev-Proc 2002-10. Sorry.....