Jump to content

Is some of the interest on deemed loan taxable when account is all paid out?


Recommended Posts

Posted

Is some of the interest on deemed loan taxable when account is all paid out? I think interest is still accumulated on the loan after it is deemed. Am I right on this?

If a loan plus interest was $20,000 when deemed, then Taxes were paid on $20,000. If the loan "grows" to $25,000 by the time the Participant retires and the account is paid out, will taxes have to be paid on the other $5,000?

Posted

No. The additional interest that accrues is phantom interest. It would have to be paid back if the participant wants to repay the loan in order to get another one. When the participant has a distributable event, the loan is offset, ceases to accrue interest and no longer shows on the 5500.

QKA, QPA, CPC, ERPA

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

Posted

Thanks, BG5150

You answered one of my questions. I would like to be sure I understand the other question. Will taxes ever be paid on the phantom interest?

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now
×
×
  • Create New...

Important Information

Terms of Use