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Guest lindamichals
Posted

I need some clarification regarding loans and safe harbor plans.

Do I consider the participants account balance, including safe harbor account balances prior to age 59 1/2 in determining 50% OR do I not consider safe harbor.

Thank you,

Linda Michals

Posted

Do not confuse a loan with a taxable distribution. When an account has withdrawal restrictions, a tax free loan is not considered a withdrawal. This authority is 72(p) which basically states that a tax free loan is not a distribution if the proper conditions are met (i.e. 50% of vested balance).

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