smm Posted November 8, 2004 Posted November 8, 2004 I'm having a brain freeze (this is not the first time and probably not the last). I'm trying to locate authority which permits a distribution to be made to a participant in a DB plan that has attained the NRA (as defined in the plan) but is still employed. Plan is silent and does not require a severence from employment to receive a distribution once participant has attained NRA. I believe that this is possible, but cannot locate authority. Any help is appreciated. Thanks.
Belgarath Posted November 8, 2004 Posted November 8, 2004 Try Proposed Reg. 1.411(b)-2(b)(4)(iv), example (3).
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