Does Model 402(f) Notice Satisfy 3405 Rules if not ERD?

[Alf]

I understand that a distribution to a nonspouse beneficiary is not an eligible rollover distribution and so a withholding election notice is required by TR Sec. 35.3405-1, Q&A D-18. QUESTION: Does the IRS model 402(f) notice in Notice 2000-11 have to be modified to use for non-eligible rollover distributions? In practice, do we have to have a special notice for non-eligible rollover distributions?

From what I can tell 3405 requires that the notice must provide:

a) notice of the recipient's right to elect not to have withholding apply and how to make that election (the draft transmittal letter does not mention how to make the election);

b) notice of the recipient's right to revoke the election at any time and a statement that the election remains in effect until revoked (the draft transmittal letter does not mention these); and

c) a statement to advise recipients that penalties may be incurred under the estimated tax payment rules if the payments of estimated tax are not adequate and sufficient.

The IRS model 402(f) notice does not mention b) or c).

Does the IRS model 402(f) notice in Notice 2000-11 have to be modified to use for non-eligible rollover distributions. In practice, do we have to have a special notice for non-eligible rollover distributions?