AFTAP certification for new 1 person plan

[Calavera]

If I didn't certify AFTAP for the first 5 years of the plan, the only applicable restriction is a restriction on the accelerated payments.

Am I correct that the ERISA 101(j) notice is not required, since the one person plan is not subject to ERISA, and there are no other consequences?

I understand that there may be some parallel requirement under IRC/DOL/etc., I just couldn't find anything that would require any notice.

[Blinky the 3-eyed Fish]

I have always followed the rule that if the person can give himself the notice, the notice is not required. The cite is Blinky(3)(a)(1).

If anyone disagrees, ask thyself who will complain?