26 CFR §1.7476-2

1. (a)In general. Any person applying to a district director for a determination described in paragraph (b)(7) of § 1.7476-1 shall cause notice of the application to be given to persons who qualify as interested parties under § 1.7476-1 with respect to the application, whether or not such application is received by the Internal Revenue Service before the date on which section 410 applies to the plan.
2. (b)Nature of notice. The notice required by this section shall—
   1. (1)Contain the information and be given within the time period prescribed in § 601.201(o)(3) of this chapter; and
   2. (2)Be given in a manner prescribed in paragraph (c) of this section.
3. (c)Method of giving notice.
   1. (1)In the case of a present employee, former employee, or beneficiary who is an interested party, the notice may be provided by any method reasonably calculated to ensure that each interested party is notified of the application for a determination. If an interested party who is a present employee is in a unit of employees covered by a collective-bargaining agreement between employee representatives and one or more employers, notice shall also be given to the collective-bargaining representative of such interested party by any method that satisfies this paragraph. Whether the notice is provided in a manner that satisfies the requirements of this paragraph is determined on the basis of all the relevant facts and circumstances. Because the facts and circumstances differ depending on the interested party, it may be necessary to use more than one method of delivery in order to ensure timely and adequate notice to all interested parties.
   2. (2)If the notice to interested parties is delivered using an electronic medium under an electronic system that satisfies the applicable notice requirements of § 1.401(a)-21 of this chapter, the notice is deemed to be provided in a manner that satisfies the requirements of paragraph (c)(1) of this section.
4. (d)Examples. The principles of this section are illustrated by the following examples:
5. (e)Effective date.
   1. (1)The provisions of this section shall apply to applications referred to in § 1.7476-1(a) made on or after January 1, 2003.
   2. (2)For applications made on or after June 21, 1976 and before January 1, 2003, § 1.7476-2 (as it appeared in the April 1, 2002 edition of 26 CFR part 1) applies.