(2)

1. (a) A participating employer shall provide the information under Subsection (1) to each eligible employee:

   1. (i) immediately upon termination of service, leave of absence, commencement of long-term disability benefits, or retirement; and
   2. (ii) in person or, if the employee is unavailable to receive the information in person, by mailing the information to the employee's last known address.

2. (b)

   1. (i) Each participating employer shall maintain the records necessary to demonstrate that the employer has provided the information outlined in Subsection (1) as required in Subsection (2)(a).
   2. (ii) The records shall be made available to the office upon request.

(3)

1. (a) The office shall provide each participating employer with a form to be signed by each employee to verify that the employee has been given in person the information required by this section.
2. (b) A copy of the signed form shall be immediately forwarded to the office by the participating employer or the employee.

3. (c) If an employer provides information under Subsection (1) by mail as provided in Subsection (2)(a)(ii), the employer shall:

   1. (i) indicate on the form that the information was mailed to the employee and the address to which the information was mailed; and
   2. (ii) immediately forward the form to the office.