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401k Loan Default then Repayment


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Guest jhannifan
Posted

If a participant defaults on a 401k loan (by missing payments) and receives a 1099R for the distibution and then begins to repay the reammortized loan after the default how is this handled? For example, I assume if they default again it is not taxable again but I'm not sure how that situation would be treated. What happens if they quit or are laid off before loan is repayed. Are there other issues associated with such an arrangement?

Guest Tom Geer
Posted

The repayment creates income tax basis in the plan. So when it re-defaults there are no tax consequences. Also, on distribution the amounts previosuly taxed are not taxed again.

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