If a plan has a reduction in benefit accruals effective at the close of business as of December 31, 2005 and a 204(h) notice is required, what is the last day the notice can be mailed? (assume I mus provide the 45 day advance notice)

Will a mail date of November 16 be OK ? Is the notice considered provided on the date of 1st class mailing or do I need to back up the mail date to assume a day or two for delivery?

Thought it was a 15 day notice. No time to look it up...

It is 15 days for small plans and 45 days for plans with 100 or more participants. The participants are supposed to have the notice at least 15 days before the effective date of the amendment. I would think the mailing date should be a date when you could reasonably expect the participants would actually receive the notice by the date required.

Thanks but I figured it out - Q&A 13 of the 4980 regs. says notice is considered provided on the date post marked if sent 1st class delivery by US mail.