Rollover Notice - 402(f) Notice for QDRO alternate payee

[Guest ebailey]

I have a QDRO that is almost approved for a 403(b) Plan. The 402(f) rules indicate that the PAYOR has to send a 402(f) notice (rollover notice) of tax consquences of a distribution . Does this notcie have to go to an alternate payee 30 days before distribution?

Any cites would be appreciated.

thanks

[QDROphile]

Section 402(e).