The ASPPA College of Pension Actuaries, part of the American Retirement Association, wrote to the Department of Labor in response to a change in the instructions for providing notice to employees that the employer will take advantage of small plan audit relief in the Annual Funding Notice (AFN). The Association recommends that inclusion of the small plan exemption notice in the AFN be optional. As an alternative, the notice requirement could be met by providing a separate notice by the Summary Annual Report (SAR) deadline.