Is there any guidance on how far ahead a 204(h) notice can be provided to participants, assuming the plan amendment has already been adopted, e.g., plan year ends December 31, 1999 and employer amends on July 1, 1999 to freeze contributions beginning Jan 1, 2000 ?

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I believe the only requirement is that it must be given NO LATER THAN 60 days before the effective date of the amendment.

Per Regs. §1.411(d)-6 Q/A-1 and ERISA §204(h)(1) the notice must be provided NLT fifteen (15) days before the effective date of the plan amendment. Nowhere in either is it addressed as to the earliest point in time in which the notice may be provided.

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Chris: thanks for the clarification....unfortunately quick thoughts while perusing on a bulletin board are not complete!! Fortunately, before advising a client it's best to look it up to be certain, a point you demonstrated here. Thanks.