204(h) Notice Required When DB Plan Closed to New Hires?

[rocknrolls2]

Let's assume an employer has a final average pay defined benefit plan. There is a one-year of service eligibility requirement. If the employer amends the plan to provide that participants initially hired after, say 12/31/2012, are no longer eligible, is a 204(h) notice required in that situation? Notice that the amendment would not apply to employees who have not yet completed the one-year of service requirement when the amendment becomes effective.

[david rigby]

To whom would you send such a notice?

[Guest Sieve]

Look at Treas. Reg. Sections 54.4980F-1, Q&A-1(a) & Q&A-10(b) & Q&A-10(f)(1).