Is it required to include beneficiary information on an EOY IRA statement?

Which EOY statement are you referring too outside of the IRS form requirements for contributions, disbursements, fair market value, etc?

The statement needs to include the year end balance, the amount of any RMD and the date any RMD must be withdrawn. Some custodians send the Form 5498 "early," because it contains all of the required information. If the participant makes a subsequent contribution prior to April 15, they send an updated 5498 at the end of May.

There is no requirement to remind the participant as to who the named beneficiaries are or that they can be changed at any time. It is simply a best practice, one which can serve a far more important purpose than the information that you are required to send.