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Guest chris4013
Posted

Can this occur?

Joe Smith has $60k in 401k. Rolls $40k into the plan then takes a $50k loan. Can he withdrawal the remainder of his R/O provided the plan allows in-service on rollovers?

Posted

Yes. the loan limit of 50% or $50,000 of acct balance applies only on the loan date. Although technically the 50% remaining in the acct is collateral, it can still be withdrawn should the doc allow.

Posted

Yes, this is permissible, although my explanation differs from the above. The $50,000 in his 401(k) account that is invested in a loan promissory note acts as the collateral so the loan is always fully secure. The 1989 DOL loan regulations make clear that it's the portion invested in the loan that serves as the collateral.

Posted

Does the plan specify how loan proceeds are taken out? Pro rata versus 401(k) first? If it was treated as pro rata ($30,000 from 401(k) and $20,000 from rollover) will the recordkeeping sytem limit him to taking only the remaining $20,000 of the rollover?

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