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415 Suspension of Benefits Notice

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As provided by DOL Regulation Section 2530.203-2 and Revenue Ruling 2001-51, if a participant is passed their normal retirement age and should get late actuarial adjustments on their benefit but 415 limits prevent those adjustments then either the participant should commence benefits or have their benefits suspended to prevent an IRC 415 or 411 violation. This notice is to suspend their benefits. It is up to the user to determine if this notice is appropriate for each plan.

You may link your resources to this webpage for prefilling the form below. For example, Example Custom Link. This is generally done in Excel's =Hyperlink() but other resources may be used to combine your data for completing this form quickly.

Notice Inputs

Plan Name

Plan Number

Plan Administrator

Admin Phone

Admin Email

Admin's Address

Employer

EIN

Notice Date

Participant

Plan Options:

Plan Allows Suspension of Benefits for All Employees

Plan Allows Suspension of Benefits for only those limited by 415

In-service Distribution Options:

The Plan Allows for In-service Distributions

The Plan Does Not Allow for In-service Distributions

415 Suspension of Benefit Notice

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