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Guest M.L. Martin
Posted

20% withholding was deducted from lump sum distribution; however, Client inadvertently sent both checks to participant. Somehow the participant cashed the withholding check and attempts by the client to recover the funds have been in vain.

Should Client take the following steps:

1. Carefully document what has occurred,

2. Send written communication to participant explaining their tax liability if the funds are not returned, and

3. Issue the 1099R for 2001 with $0 withholding.

Are there other ramifications that should be considered?

Many thanks!

Posted

Assuming that the distribution took place this year, and that the withholding check was made out to the IRS, I'd be going back to the bank that cashed the check. They have contributed to this fraudulent act, and will probably be even more concerned when you tell them that the check that they mishandled was made out to the IRS.

They will have more leverage with the participant, and may be able to get this all unwound before the end of the calendar year so that no reportable event has occured.

RCK

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