Can anyone please tell me where to find these notices? Thanks for your help.

What we did was to use an excellent article from the Groom law firm on this web site and the regs to cobble something together. I can't remember the name of the author of the article, but you should recognize it, it's 6 or 8 pages long with a very good example at the end - run a search on relative value and you should get a hit.

Thanks for the information, I have attempted to find the article with no luck so far. If anyone can give me the details that would be helpful. Thanks for all help.

Here is the link:

http://www.groom.com/files/articles/92.pdf

The web page with other related links is:

http://www.groom.com/articles_display.asp?display=275

Ann 2004-58 pushed back the deadline for compliance to Jan 2006.

Annoucement 2004-58 provides a delay, but it has exceptions. Read carefully.
http://benefitslink.com/IRS/ann2004-58.pdf

Be careful on that 2004-58 extended date. I don't believe it applies in all circumstances. See the final two paragraphs of the section "Extension of Effective Date" of that Announcement 2004-58.

David, thanks for the links! This includes a sample QJSA notice. Does anybody have a sample QPSA explanation/notice? Thanks for all input.