Each plan year a notice
must be provided to all employees who are eligible to participate in the plan.
This notice must be provided to employees within 30 to 90 days prior to the
beginning of the plan year. If an employee becomes eligible to participate in
the plan after the notice is distributed, then a notice must be provided to the
employee no earlier than 90 days before and no later than the date the employee
becomes eligible to participate in the plan. As the Participant Notice is part
of your plan’s compliance record, please keep a copy with your other plan
documentation.