NOIT

[K2]

I have a plan I want to terminate 12-31-18 and I want to freeze accruals 11-15.  I am submitting to the IRS but the plan is not covered by the PBGC.

I have a 204h notice prepared and set to go out 10-31.

Is there a NOIT when the plan is not covered by the PBGC?  Or another notification to the participants that the plan is terminating?  That should be issued 60-90 days in advance?

I know I have to do a notice to interested parties 10 to 24 days prior to my IRS submission.

Can I submit my plan termination paperwork to the IRS before the plan termination date?  

[John Feldt ERPA CPC QPA]

The Notice of Intent to Terminate is a requirement strictly applicable to plans covered by the PBGC.

Yes, you can submit to the IRS prior to the date of plan termination. Don’t forget to include Form 6088. 

[K2]

Thank you John.