Any Requirement that Plan Provide For Non-Spouse Rollovers

[Guest EMM118]

I believe that I am tossing a meatball question here and I suspect the answer is no. However, is there a need to provide language in a 401(k) plan document that a non-spouse beneficiary can roll over amounts into an IRA? Corbel EGTRRA restatement language does not mention it. Thanks. Ed

[Guest Sieve]

Not required. IRS indicated it would be (which was contrary to the wording in the law), then recanted.

Anyway, remember that the non-spouse rollover rule was not an EGTRRA rule, but a PPA '06 provision, and Corbel is not including all PPA language in its EGTRRA restatement.