Discretionary Match

Is there a requirement to provide notice to participants if a plan is not going to make a discretionary match one year?

No. 

I agree, unless the participants had been notified there would be a match provided for that year (or if the language in the SPD contains some kind of language, statement or implication that a match will be provided unless the company determines otherwise).

I thought about this over lunch and I recall there being an issue with pre-approved plans that have certain discretionary formulas and that during one of the recent amendment and restatement cycle periods (2020ish) the IRS required that the pre-approved plans have notice requirements with certain discretionary match formulas.  My recollection is that there may be an annual notice triggered to the funding date (not certain).   I do not work with pre-approved plans but if you are on one you may want to check with your plan sponsor.  I don't recall this being added for individually designed plans.  If it was ,please let me know!

I just added some info regarding this topic on another thread on the board that discusses the pre-approved plan notice requirement (which may or may not still be needed depending on how you read it).  Here's a link