"The issues upon which Treasury and IRS requested comments include the following: [1] How should actuarial and other issues relating to determinations and certifications (such as certification of insolvency) be addressed? [2] Issues pertaining to providing notice to participants of the request and the impact on the individual participant. [3] Issues relating to how a vote of plan participants should be conducted, including the timing involved.... If, for example, plan sponsors do not have up-to-date addresses for participants and beneficiaries, especially terminated vested participants, issues can be raised concerning the notice and voting portions of the overall suspension process."