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Ineligible distribution


Guest SPOT

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Posted

Is there are correction program for a rollover distribution made from a plan simply because the participant didn't like the investment options. The participants is not 59 1/2, dead, disabled, or terminated. I'm not sure how to correct and what the employer's exposure is.

  • 2 weeks later...
Guest LKHartnett
Posted

My off-the-cuff answer would be that the participant is legally bound to put his money back into the plan, or he will be liable for any income taxes or penalties that might typically be attached to, say, a Hardship distribution.

Aside from 59 1/2 distributions, there are no other provisions in the law for "rollover eligible" in-service withdrawals. Therefore, he is either responsible for restoration, or taxes.

I am no lawyer, so don't rely on my opinion, but I would bet that with a little delving, you're going to find that to be the answer.

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