Notice Requirements for Specific Events In This Section: Notice of Right to Defer Distribution > Explanation of Eligible Rollover Distributions > Notice of Blackout Period for Individual Account Plans > Notice of Significant Reduction in Future Benefit Accruals > Notice of Failure to Meet Minimum Funding Standards Document Type of Information Provide To Provided By When Due Notice of Right to Defer Distribution Informs a participant of the right to defer receipt of a distribution, and the consequences of failing to defer (Until final regulations are issued, a plan will be treated as complying with the notice requirement if the plan complies with the proposed regulations or the safe harbor described in Notice 2007-7.)  Plan participants Plan administrators of all non-exempt¹  defined contribution plans  Within 30 to 180 days prior to the annuity starting date Explanation of Eligible Rollover Distributions Note: A rollover distribution occurs when a participant takes a distribution eligible to be rolled over and moves it to another qualified plan or IRA (so it is not taxed until distributed from the new plan or IRA). Notice describing the rollover rules, the mandatory income tax withholding rules for distributions not directly rolled over, the tax treatment of distributions not rolled over, and when distributions may be subject to different restrictions and tax consequences after being rolled over Recipients of eligible rollover distributions Plan administrators of all non-exempt defined contribution Within a reasonable period of time before the plan makes an eligible rollover distribution (generally no less than 30 days and no more than 90 days before the distribution is to be made) Notice of Significant Reduction in Future Benefit Accruals Notice of plan amendments that provide for significant reduction in the rate of future benefit accruals, which explains—in terms the average participant can understand—how benefits will be reduced or eliminated. Plan participants   Alternate payees under a qualified domestic relations order (QDRO)      Plan administrators of defined contribution plans subject to minimum funding standards Within a reasonable time—generally 45 days—before the effective date of the plan amendment (shorter notice periods may apply for small plans and under certain circumstances) Notice of Failure to Meet Minimum Funding Standards Provides notice of an employer's failure to make a required installment or other payment to satisfy the minimum funding standard within 60 days of the due date Plan participants and beneficiaries   Alternate payees under QDROs  Employers of defined contribution plans subject to minimum funding standards Within a reasonable period of time after the failure (This notice is not required if a funding waiver is requested in a timely manner; if a waiver is denied, notice must be provided within 60 days after the denial.)   ¹The term “non-exempt” in this calendar means those plans that are subject to the reporting and disclosure requirements of Title I of ERISA. In general, ERISA does not apply to plans established or maintained by government entities or churches for their employees, or plans which are maintained solely to comply with workers’ compensation, unemployment, or disability laws. ERISA also does not cover plans maintained outside the United States primarily for the benefit of nonresident aliens or unfunded excess benefit plans.