Benefit Restrictions Notice

Notice 2012-46 provides guidance on the required notice of benefit restrictions.

Document Excerpt

This notice provides guidance in the form of questions and answers with respect to the notice requirements of section 101(j) of the Employee Retirement Income Security Act of 1974 (ERISA), which requires that notice be provided to participants and beneficiaries relating to certain limitations on benefits in pension plans imposed under section 206(g) of ERISA, as added by the Pension Protection Act of 2006 (PPA ’06), P.L. 109-280, 120 Stat. 780.


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