Non-English Requirements

[Guest Astro]

I can find requirements on when you have to give an SPD (Labor Reg. § 2520.102-2©*)or SAR in non-english but I can't find anything similar for when you have to give a rollover/402(f) notice in non-english. Do the same requirements apply for when you have to give these notices in non-english?

*can't seem to edit out conversion of c in parens to the copyright symbol

[Peter Gulia]

In the IRS's view, there is no requirement to furnish a section 402(f) written explanation in a language other than English. See IRS Announcement 2002-46; see also 26 U.S.C. 402(f), 26 C.F.R. 1.402(f)-1.

If a distributee that the plan administrator seeks to help reads Spanish, the IRS published its safe-harbor 402(f) explanation in Spanish. IRS Announcement 2002-46.

To the extent that furnishing information about the tax treatment of a distribution involves administering the plan, a plan administrator should consider whether furnishing a 402(f) explanation in a language other than English is prudent for the purpose of providing the plan's benefits to participants and their beneficiaries while incurring only reasonable expenses of administering the plan. See ERISA 404(a)(1).

The IRS's safe-harbor explanation reflects some (but not all) of the 2001 EGTRRA changes, does not reflect a Roth program, and does not reflect law changes after 2001. See Notice 2002-3.

[Guest Astro]

Thank you very much!