How are employers/sponsors dealing with the PPA requirement to provide participants with a notice that describes the investment options available and fees if a distribution from the plan is deferred? Are they changing their 402(f) notices, adding something to the distribution form, etc? I haven't seen any firms really complying with this yet...

We're adding a copy of the plan's written policy to comply with ERISA 404c to the package of documents sent to the distributee that includes elections and other notices.