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Guest Rutager
Posted

Being laid off is not considered a distributable event, correct? How do determine if someone who is "laid off" actually has a "severance from employment" so they can take a distribution from their 401(k) plan? The document does not reference the term laid off.

Posted

If the employee/employer relationship is severed, there is a severance from employment. If the person is free to find employment elsewhere I don't think the term used for the termination is relevant. It is a facts and circumstances test.

Posted

It could be defined in the plan document, but probably not, in which case the PA should look to employment definitions in personnel policies. If a collective bargaining agreement is relevant, look there first.

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.

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