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No. But he can roll it into an IRA and get the same results.

What he is trying to say is that you are being paranoid.

The one I had just said no distributions period without spousal consent. You know, trying to prevent the dirt bag spouse from running out on the stay-at-home-with-the-kids-spouse, drains the 401k and blows the money in Vegas. Tale as old as time basically. Gee I wonder where plan sponsors got the idea to make that a requirement? Hmm... Oh I know, probably from the existing laws that make that a requirement for pension plan distributions. Yeah that's a strong possibility. Oh I know you're going to say. It's not the same thing at all. The spouse is waiving their right to a QJSA! Oh please. Has anyone actually seen someone take an annuity out of a 401k plan? Ever? I've been at this for near 20 years and never seen it once. The reality is that the spouse needs to approve the spouse taking their money as a lump-sum. Even a loan! That's just reality. So really, the argument that in a non-J&S plan suddenly the very same requirement with the very same purpose is now an outrage and will probably result in a gynormous lawsuit and a DOL investigation to boot is a bit hard to imagine.

There is a section in the instructions for the 5330 titled "Claim for Refund or Credit/ Amended Return." I would start there.

Im sure there are, I have at least heard people talk about them, but what are they consenting to? In a plan where QJSA applies, you consent to a distribution other than the QJSA (where the survivor annuity benefits you directly rather than benefitting the particupant). In a non QJSA plan, what are you consenting to/waiving?

If the loan offset was a qualified loan offset (due to termination of employment) code M should be used in addition to code 1 or 2 as applicable.

The Plan could use code 2, which eliminates the 10% premature penalty however if not 100% sure of disability status then the Plan should use code 1. If truly disabled, the participant then addresses that on his/her personal tax return with form 5329. My husband is totally disabled and one of his IRA withdrawals last year was coded with a "1" in error. Rather than go through the hassle of having the 1099-R reissued, I simply filed the 5329 form with our personal return and we did not have to pay the 10% excise tax.