Distributions of Rollover portion of benefit

[Gary]

Say a one participant plan has a pvab worth 50k and a separate rollover into the plan of 100k and he is 100% vested in his AB.

Does the rollover have the same requirements as his formula AB?

For example if he is under age 62 (i.e. less than NRA) and he withdraws 70k of rollover portion. Could it simply be a taxable distribution possibly subject to 10% tax? Or is it disqualifying premature distribution and prohibited transaction? Is it subject to spousal consent?

Like to think that the rollover could be treated separately, but don't quite think that is the case.

My understanding is that the value of the entire AB is 100k + 50k or 150k and that the maximum loan is 50k for this person. So a withdrawal of 70k could conceivably consist of a 50k loan and a 20k excess loan and if the total was defaulted then the first 50k could be a deemed distribution and the next 20k would be a deemed dist, a premature distribution and a prohibited transaction (since it is the owner).

Thanks.

[ScottR]

The Relius DB prototype permits withdrawals from rollover account at any time. I think it's permissible, subject to income taxes and (if applicable) premature distrib penalties.

... Scott