Federal Tax Withholding on corrective distributions

[30Rock]

The plan has to distribute the excess deferrals made during the 6 month hardship suspension. Under ERISA Outline Book, federal tax withholding under 3405 applies, but not the 20% mandatory withholding. So the 10% withholding would apply. My question is do we need to give the notice and election to the participant to elect our of 10% since this is not really a non-periodic payment, it is a corrective distribution.

Thanks!

[BG5150]

I would think that withholding is optional, with a default of 10% absent an election.