Roth Distributions

[Nassau]

Are we legally allowed to cashout out Roth balances along with pre-tax, and how they would be treated. for example, as a combined under 5k or separate balances? Is there anything in the code that speaks to involuntary Roth cashouts?

[pmacduff]

The involuntary cash out provisions are with regard to the total account balance and without regard to source.

I would say then that any account balance under the plan's cash out parameters (i.e. $1000) can be cashed out regardless of the "sources' involved.

You would have separate 1099-R forms for the pre-tax and roth amounts, though, so end up with 2 for each participant.