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Interest on Distributions


Guest Star Seeker

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Guest Star Seeker
Posted

I have a prototype profit sharing plan. It now provides that for distributions made more than 90 days after the last valuation date the participant will be paid 5% interest in lieu of re-valuing the plan to reallocate the earnings. Plan provides for annual valuations and has pooled accounts. TPA has requested using 0% interest. My mind is screaming that this can't be done, but I can't find any authority on this. Any suggestions?

Guest Star Seeker
Posted

TPA wants to amend plan to change to 0%.

Guest Star Seeker
Posted

which? The amending to reduce or the attempting to short the participant?

Posted

My limited comment on the 0% is that the amendment would be stupid and inflammatory. Almost a guarantee of a challenge. If the plan is amended, it should be to eliminate the reference to interest at all, not to change the percentage to zero. No comment on how to implement.

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