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Correction for loan for more than 50% vested balance


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Posted

I have a situation where a participant was granted a loan based on 50% of his total account balance, rather than 50% of his vested account balance. It turns out the amount granted was more than half of the vested balance.

So, I now have a prohibited transaction.

How do I correct this? I think I would just issue a 1099-R for the amount over the 50% vested balance. Then have the ER pay the excise tax on 5330.

Anything else?

QKA, QPA, CPC, ERPA

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

Posted

You may want to first take a peek at the new Revenue Procedure 2008-50. I haven't had time to read it yet, but they updated some loan fixes under VCP, so depending upon the amount of money involved, it's possible that this will be useful.

Posted

Well, fortunately, I don't have to worry about this any more. The prior record keeper did not send us his original employment dates, and it turns out he was 100% vested anyway.

QKA, QPA, CPC, ERPA

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

Posted

That was easy!! Too bad they're not all like that . . .

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