Are you required to send a tax notice & more?

[FundeK]

Are you required to send a tax notice to participants prior to offeting their loan after termination? (I would assume so because it is eligible for rollover)

Does a participant need to consent to an "in-service" distribution to offset their loan? Example: Participant is 60, has defaulted on his loan, and plan allows in-service distributions. Does he need to consent to the "in-service" to pay off (offset) his loan? Are we required to send the tax notice? Also, if he does not consent and it goes past the cure period, do we now have to deem the loan?

Thanks for your help.