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Guest mattman
Posted

Shortly after turning 70 1/2, a 40% owner withdrew his entire balance from his 401(k) plan. He's still an eligible, active employee. On the determination date of 12-31-02, wouldn't we add back his dist. in 2000? I contend that this is an in-service distribution and should be added back until the determination date of 12-31-2005. My asssociate disagrees. Any thoughts?

Posted

Matt - For what it's worth, I agree with you. I was reviewing our Prototype EGTRRA amendments and it specifically says,"In the case of a distribution made for a reason other than separation from service, death, or disability, this provision shall be applied by substituting "5-year period" for "1-year period". It sounds like your owner's distribution was not for any of the three mentioned.

Guest At Peace
Posted

I agree - sounds like a typical in service distribution to me. However, if the plan does not allow these, then you have another problem.

Guest mattman
Posted

Thanks to all who responded!

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