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Terminating a ROBS


cpc0506
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We have a client who established a ROBS. Plan owns the company's stock. Client would like to terminate the plan but does not want to sell the stock as the client still wants to own the business. How can this be accomplished? Has anyone encountered this problem before?

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Assuming he is the only participant and thus the only one who would get a distribution I believe he can take an in-kind distribution.

They would have to get the FMV of the stock.

They would have to pay taxes on the FMV of the stock. So he would need a source of cash to cover that.

If there are employees and they have shares allocated to them that makes it more difficult as he can't just offer the one person the right to an in-kind distribution.

Given the amount of dislike the IRS has of ROBS I would run any transaction you do past an ERISA attorney.

Never done this in a ROBS situation but I have seen in-kind distributions from PS/401(k) plans.

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