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Impermissible distribution


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Guest Boilerburm
Posted

This one is almost laughable. An HCE took a full distribution from a deferral-only plan. When asked why, he said he didn't like the investment options. He is still active, no hardship, not 59-1/2, so, putting aside the obvious fiduciary/control issues, what options are there to correct this? Is Walk-in Cap the only possibility?

Posted

Well, I think it turns on whether you or plan counsel believe the error was egregious. If not, and if found before the end of the second plan year after it took place, it seems like it is self correctable. Judgment call. Preferably made by plan counsel.

Assuming it _can_ be self-corrected, you then get to struggle with making the correction appropriately. Lots of fun. Preferably for plan counsel.

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