Determination Letter Notice to Interested Parties

[Fielding Mellish]

I know that, before we send in our determination letter application, we are to provide notice to interested parties no less than 10 and no more than 24 days before we send in the application.

I know the attorney and administrator who worked on the plan before simply posted the notice at the union hall.

Reading Rev. Proc. 2009-6, I believe that we actually have to send out the notice to the participants, not simply post it at the hall.

Does anyone have thoughts confirming my belief or proof that simply posting it at the union hall would suffice?

Thank you.

[Guest CHUDS100]

Look at 18.01 of Rev Proc 2009-6 and Treas. Reg. 1.7476-2. Posting may be ok.