QDIA Notice Requirements

Is a QDIA notice required for a non ERISA Plan?  Please provide the regulations that address this question. Thanks.

Title I of ERISA contains the Fiduciary requirements.  Section 4 of ERISA list the plans that are not subject to Title I.  ERISA Regulation Section 2510.3-3 clarifies the term "employee benefit plan" by saying a plan that just covers 100% owners, partners and their spouses is a plan without employees and is not covered by Title I.

If a plan is not subject to Title I, under these provisions it is not subject to the QDIA requirement under 404

If ERISA's title I does not govern a plan, it also doesn't relieve a person from a liability or a responsibility.

The person evaluating whether to instruct a default investment and how to communicate about the possibilities of a default investment might want its lawyer's advice about State law.  Further, it might consider the plan's provisions and what effect they might have under State law.

When is a QDIA required?