Special Tax notice - Terminating plan

[PS]

Hi, 

Plan that is terminating the re-allocation of the forfeiture balance occurred after 180 days of the participants initial distribution, is it mandatory the participants should receive a second communication along with the special tax notice since the participants are receiving the additional money post 180 days of their initial distribution? 

Is there any resource of information can be shared in reference to the special tax notice? 

[EPCRSGuru]

The regulations on the Special Tax Notice are in §1.402(f) and require that notice be given no less than 30 days or more than 90 days before a distribution is made, but the participant can waive the notice requirement if they want to receive their distribution earlier than 30 days after receiving it.