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In Service Distributions


Guest KDGCRK
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Guest KDGCRK

We are having trouble locating some primary authority on the following issue.

Can a government money purchase pension plan make in-service distributions to participants who have reached age 70.5 (if the plan so provides)? We wanted to see if anyone else has any thoughts on this issue. (Our thinking is that such a distibution would be permissible and would not be a prohibited in-service distribution).

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A money purchase plan may make in-service distributions at or after normal retirement age if the plan document so provides. I don't have a cite for this.

A money purchase plan may start in-service distributions at April 1 after the year the participant attains age 70 1/2 even if before normal retirement age, if the plan document so provides. 1.401(a)(9)-8 Q&A-9.

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