INITIAL NOTIFICATION OF ELIGIBLE EMPLOYEES
01.Core Concepts
Who? • Present employees who are eligible to participate in the plan, and • Present employees who are not eligible to participate but are in the same location as those eligible to participate How and When? • In person or posting: 10 to 24 days before request to IRS • Mailed/e-mailed: 10 to 24 days before request to IRS • (Sample Notice to Interested Parties – Rev. Proc. 2024-4, Appendix B1)