As per the PPA, we provide a notice called "Consequences of a Failure to Defer Benefit Commencement" to retiring participants under age 70 1/2. For a plan that has no late retirement adjustment and a participant between age 65 and 70 1/2, would this notice need to be given since the benefit will not be larger?

Hip shooting here, Suzie, as I recall the notice only had to be given to those that could otherwise receive a payout before the later of age 62 or the plan's normal retirement age.

For anyone younger than that, I think you'd yet need to provide the notice. One of the Congressional purposes was to encourage employees to hold off spending the distributable amount until retirement, when they will likely need the funds to live on.