Required Notices at time of Distribution

[Guest Kennedy]

My company provides a 402(f) notice nearly identical to the model in IRS Notice 2000-11 to each participant in advance of distribution. We also provide a brochure summarizing Federal tax consequences and identifying the timing for receipt of form 1099R. Most of this brochure duplicates

information in the 402(f) notice, except some additional detail on capital gains, ten-year averaging and description of specific timing of when our company provides From 1099R. My co-worker calls this a 6057 notice and says we must provide it. I checked Section 6057 and didn't see much resemblance to this brochure. Can anyone point me towards a reference describing the required contents of a 6057 notice? Is my co-worker crazy? Also, we provide an explanation of the QJSA waiver and spousal consent. Are any other notices required at the time of distribution? Thanks for your time.

[Guest Chuck Miller]

I can find no mention of Sec. 6057 pertaining to notices given prior to distributions. And I can find no mention of other notices either. Actually what you provide may go further than the regs require.