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Posted

If the participant dies (has no spouse, kids, and the document states that the distribution to the participant's trust is the default distribution in such a case), which distribution code should be used in such a case? Code "4"? Does the mandatory federal (and state, if applicable) tax withholding apply?

Posted

If it is payable to a trust then it is not eligible for rollover, so no mandatory WH. Code 4.

Ed Snyder

Posted

Can a death distribution be done to a "Revocable" trust of the deceased participant or does it have to be "Irrevocable"??? I've read some sources that state it must be Irrevocable, but can't verify with the ERISA books.

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