Notice Requirements for Specific Plan Features  In This Section: Automatic Contribution Arrangement Notice > Qualified Default Investment Alternative Notice > Notice for Safe Harbor 401(k) Plans > Notice of Qualified Joint and Survivor Annuity & Qualified Optional Survivor Annuity > Notice of Qualified Preretirement Survivor Annuity > Notice of Right to Divest Employer Securities Document Type of Information Provide To Provided By When Due Automatic Contribution Arrangement Notice Informs participants of their rights and obligations under an automatic contribution arrangement, including the right not to have elective contributions made or made at a different percentage, and explaining how contributions will be invested in the absence of any investment election by the participant  Each eligible employee and plan participant to whom the arrangement applies Plan administrators of 401(k) plans and other plans that include an automatic contribution arrangement Annually: Within a reasonable period (at least 30 days and no more than 90 days) before the start of each plan year   To newly hired employees: Within a reasonable period (at least 30 days but no more than 90 days) before eligibility to participate or the first investment (if the plan has immediate eligibility, notice may generally be provided on the date the employee is hired) Qualified Default Investment Alternative Notice Describes the circumstances under which contributions or other assets will be invested in a qualified default investment alternative (QDIA), the investment objectives of the QDIA, and the right of participants and beneficiaries to direct investments out of the QDIA    Plan participant or beneficiary on whose behalf an investment in a qualified default investment alternative may be made     Plan administrators of participant-directed individual account plans Initially: At least 30 days before either the date of plan eligibility or the date of any first investment in a QDIA; or on or before the date of plan eligibility if the participant has an opportunity to make a permissible withdrawal within the first 90 days, and   Annually: Within a reasonable period of time of at least 30 days in advance of each subsequent plan year Notice for Safe Harbor 401(k) Plans Describes, among other things, whether the employer will make either matching or nonelective contributions, the amount of matching contribution that will be made and the amount of compensation that can be deferred Each employee eligible to participate in the plan Plan administrators of safe harbor 401(k) plans Within a reasonable period (at least 30 days and not more than 90 days) before the beginning of each plan year For an employee who becomes eligible after the 90th day before the beginning of the plan year, the timing requirement is deemed satisfied if the notice is provided no more than 90 days before the employee becomes eligible (and no later than the date the employee becomes eligible) Notice of Qualified Joint and Survivor Annuity (QJSA) & Qualified Optional Survivor Annuity (QOSA) (A QJSA is when benefits are paid as a life annuity –a series of payments, usually monthly, for life— to the participant and a survivor annuity over the life of the surviving spouse following the participant's death. Alternatively, a participant who waives a QJSA may elect to have a QOSA.) Explains the terms and conditions of the QJSA and QOSA, the effect of waiving the QJSA or QOSA, the right of a participant's spouse to withhold consent to a waiver, and the right of the participant to revoke a waiver (Federal law generally requires certain defined contribution plans to provide a QJSA to all married participants as the only form of benefit unless the participant and spouse consent in writing to another form of benefit payment.) Plan participants Plan administrators of plans subject to minimum funding standards (or that are otherwise required by law to contain a QJSA or QOSA feature)   Note: Most 401(k) plans are not required by law to pay benefits to married participants in the form of a QJSA. Generally between 30 and 180 days prior to the date benefits are paid Notice of Qualified Preretirement Survivor Annuity (QPSA) (A QPSA feature provides a surviving spouse with an automatic pre-retirement survivor annuity if the participant was vested in his or her benefits and dies before distribution of benefits has commenced.) Explains the terms and conditions of the QPSA, what will happen if the participant and spouse waive the QPSA, the spouse's right to not sign the waiver, and the participant's right to revoke such a waiver (Federal law generally requires certain defined contribution plans to provide a QPSA to all married participants unless the participant and spouse consent in writing to waive the QPSA.) Plan participants Plan administrators of plans subject to minimum funding standards (or that are otherwise required by law to contain a QPSA feature)   Note: Most 401(k) plans are not required by law to pay benefits to married participants in the form of a QPSA. During the period beginning when the participant is age 32 and ending with the close of the plan year before the participant is age 35, or within one year from when an employee becomes a plan participant if he or she is hired after age 35 Notice of Right to Divest Employer Securities Provides notice of the right to sell company stock and reinvest proceeds into other investments available under the plan, and describes the importance of diversifying the investment of retirement account assets Plan participants   Alternate payees with accounts under the plan   Beneficiaries of deceased participants Plan administrators of plans that hold publicly-traded employer securities No later than 30 days before the first date on which individuals are eligible to exercise their rights to direct the proceeds from the divestment of employer securities