Guest Lane Posted August 28, 2013 Posted August 28, 2013 I have looked at other posts on this, but welcome feedback on this simple scenario: 1. Plan provides for deferral contributions and matching contributions. Distribution of these amounts can be lump sum or installments, at the participant's election. 2. Plan also provides for employer non-elective contributions. Employer would like to provide that these amounts are only paid in lump sum. The matching and non-elective contributions are aggregated under the plan aggregation rules. Can the plan provide the desired "lump sum only" treatment for the non-elective contributions, even though installments are an option for the matching contributions?
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