Distributions less than $200

[John A]

If a distribution is less than $200, but the plan administrator chooses to allow it to be an "eligible rollover distribution," then 1) does mandatory withholding apply and 2) is a 402(f) Special Tax Notice required? It appears to me that 31.3405©-1 says that mandatory withholding would not apply, but that the notice (with any inapplicable language removed) would still be required. Am I correct?