Safe Harbor Notification to Terminated Participants with a balance ?

Is it okay to not send the annual Safe Harbor Notice to non-employee participants? 

It seems non-employees don't need to receive it but we've always mailed it to everyone with a balance.  If there is a DOL audit we want to be sure to have sent out all of what was required.

code section 401(k)(12)(D) simply says

"...each employee eligible to participate.."

since a terminee is no longer eligible to defer, I would understand that to mean they are no longer participating, don't need to make an informed decision, etc

even though for purposes of the 5500 they are a participant.

If the code section refers to employees, then why would there be any requirement to send the notice to non-employees?  That excerpt from 401(k)(12)(D) seems to cover it pretty unambiguously.  Employees eligible to participate and non-employees would seem to be mutually exclusive groups, even if both are considered "participants".

As useless as it may be to non-employee participants, distribution of the notice to them by those who are cautious would certainly seem harmless.

Be sure that all eligible employees get the notice, even those with no balance.