Jump to content

Plan Disqualification due to 70 1/2 Distr


Recommended Posts

Posted

Hi - have a 401k plan whereby the 70 1/2 minimum amount for a father of an owner was calculated incorrectly for the last 15 years (TPA didn't include insurance cash value in account balance). if they do not go back and correct for each of the 15 years, can the plan be disqualified or is this an issue that affects only the individual participant? thanks.

Posted

70 1/2 distributions are required by Code section 401(a)(9). So it's a plan qualification issue, not just individual tax issue. They'll be looking at filing under EPCRS.

Kurt Vonnegut: 'To be is to do'-Socrates 'To do is to be'-Jean-Paul Sartre 'Do be do be do'-Frank Sinatra

Posted

Was the guy in any other plans, or did he have an IRA? I think you can consolidate accounts from a balance perspective and withdraw the aggregate amount from just one account, if I'm not mistaken.

QKA, QPA, CPC, ERPA

Two wrongs don't make a right, but three rights make a left.

Posted
I think you can consolidate accounts from a balance perspective and withdraw the aggregate amount from just one account, if I'm not mistaken.

Unfortunately, you are mistaken. IRA's, yes. Qualified plans, no.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use