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Guest ccharper
Posted

If I have a participant that died in 2001 and the nonspousal beneficiary has been taking the RMD under the life expectancy rule, with the passage of PPA, can that beneficiary rollover the balance in the plan (minus the 2007 RMD) to an inherited IRA? Thanks!

  • 1 month later...
Guest ccharper
Posted

Does anyone know the answer to my question? Please help. The plan is terminating and I need an answer. Thanks!!

Posted

The plan must allow for the rollover of non-spousal monies. In a plan termination, the IRS will allow adding this provision after the termination date, although I think it would be better practice to add it before or coincident with the termination itself. There are some documents where the pre-PPA language could be read to enable such non-spousal rollovers without the need for an amendment.

But, if the plan allows it, then it should be something you can get done.

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