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IRS and PBGC Issue Regulations under MPRA
CheironLink to more items from this source
[Guidance Overview]
June 22, 2015

"Notice of the application for a suspension of benefits is required to be provided to participants, beneficiaries of deceased participants, and alternate payees, and is not met simply by mailing to the last known address of an individual. A plan sponsor will have to make reasonable efforts to communicate with participants beyond the mailing to the last known address. The regulations set out the content of the notice. The notice may have to be revised once the final regulation is issued. After reasonable efforts, any participants or beneficiaries of deceased participants (eligible voters) who could not be located will be treated as voting 'no' in the same percentage as those who could be located."

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