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revocation of 70 1/2 election


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Posted

we have a client who after attaining age 70 1/2 started to receive distributions based on his life expectancy. three years later he married and recalculated the amount of his distributions using joint life payout. Was the 1st election irrevocable thus making the recalculation improper? If improper what do we do?

Posted

the plan basically says that distributions must be in accordance with 401(a)(9) and applicable regulations. It also defined required beginning date as the April 1st following the plan year the participant attains age 70 1/2

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