Notice of Right to Provide Actual Social Security Earnings

[Guest newtobenefits]

I vaguely remember their being a requirement that DB plans w/ a social security offset formual allow participants the opportunity to provide actual social security earnings history instead of the employer relying soley on reasonable estimates. Does anyone know where this requirement can be found???

thanks.

[Mike Preston]

Do you really have a current plan that uses a PIA offset? Amazing.

Regulation section 1.401(a)(5)-1(e)(4).