Accrued-to-date method

[Dougsbpc]

We have a PS plan where we are using accrued-to-date for 401(a)(4). One participant reached NRA and took an in-service distribution of all but $10,000 of his account back 3 years ago. I assume we need to add back his distribution to his balance when testing correct?

Thanks much

[AndyH]

You can ignore NHCE distributions if you wish. You can ignore any distributions made before a chosen date that is not later than 1/1/86.

1.401(a)(4)-(8)(b)(2)(ii)(A)