Annual Notice of Catch-Up Eligibility?

[Guest ghutto]

I haven't seen anything that requires a plan to notify participants who are catch-up eligible. I'm trying to find some language that specifically indicates that a plan does NOT have to inform participants of this eligibility. I'm having trouble finding that in the code. Can anyone point me to something?

[Brian Gallagher]

The people who are catch-up eligible do not have to be specifically notified. However, there should be something about catch-up in either the SPD or an SMM that was done after the EGTRRA amendments were applied to the plan.

[Guest rmeigs]

I agree with Brian, there is nothing in the regulations that requires a proactive notification of eligible participants. I also don't know of any specific reg. that explicitly deals with this.