Are the instructions and the 5304 form required to be given to the EXI

[Guest TJG]

Are the instructions and the 5304 form required to be given to the EXISTING paricipants as part of the annual notification or is it only the actual Model Notification Form?

[Gary Lesser]

You do not have to distribute the model form provided a Summary Description is provided at the same time as the other 60-day notices. Cleary, absent guidance, it wd be wise to simple distribute the model forms. See Form 5304-SIMPLE, page 6, first column.

[Gary Lesser]

And provided to existing participants that are eligible to participate for the period to which the notices relate. Terminated employees wd not get any notices.