According to SunGard Relius, "The IRS has issued proposed regulations, mandated by PPA (Pension Protection Act), that affect the timing and content of distribution notices." The proposed regulations address content and timing issues related to Code Section 411(a)(11), consequences of failure to defer, general taxation consequences, defined contribution plans, defined benefit plans, and additional information "the plan must provide relating to any provisions of the plan and provisions of any accident or health plan maintained by the employer that could reasonably be expected to affect materially a participant's decision whether to defer receipt of the distribution."
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