EsopAdmin

ER stock held in KSOP: Is NUA treatment available in 2018 if participant terminated employment in 2015 (at age 67) but received a small ADP testing refund in March, 2016 and no other distributions have been processed since? If participant wanted to elect NUA treatment, should he have elected to take a lump sum distribution of entire account in 2016 (the year of the small refund) since his 2015 separation from service was his triggering event or is NUA treatment an option available in 2018?