Special Tax Notice for in service dists?

Sometimes a question comes up that I should know the answer to and my mind is staring at me blankly.

Is the Special Tax Notice required to be provided to a participant requesting an in service distribution? I think the answer is an unequivocal yes.

If it is eligible for rollover then yes you need a Special Tax Notice.

So things like annuity payments, hardship distribution, RMD then no. Otherwise for most distributions I can think of, yes. I may be missing some special cases.