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Participant took a 401(k) loan, proceeds of which came from his Roth 401(k) source. Participant has left the company and cannot repay the loan. Question is: Is the default considered taxable? I have never encountered this before, and the 1099-R received by the participant for 2013 indicates that the entire defaulted balance is a taxable event. To me this seems as if this is being double taxed.

Any replies would be helpful, thanks!

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