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Posted

A S-corp started a 401k plan in 2010. The owner is the only eligible particpant and has put ER contributions into the plan every year. He is currently age 52. The plan allows for inservice withdrawals after 5 years of service, which he now has.

He wants to take an ISW of all his money in the plan (all ER dollars) and roll it into an IRA. He wants to maintain the 401k plan, make a nice deposit each year (around $20,000) and then each year take that as an ISW.

It seems that this can take place per the document, Is there anything that would prevent him from continuing the plan in this manner?

Thanks

Posted

the owner has a relative who wants to put him in an annuity and since the relative doesn't want anything to do with retirement plans, this is the solution they came up with. Get the larger deduction from depositing into a plan, but take ISW to move it to the relative to manage. We'll see how that works out in the long run, but right now I don't see why doing so would be any sort of violation.

Posted

the owner has a relative who wants to put him in an annuity and since the relative doesn't want anything to do with retirement plans, this is the solution they came up with. Get the larger deduction from depositing into a plan, but take ISW to move it to the relative to manage. We'll see how that works out in the long run, but right now I don't see why doing so would be any sort of violation.

How much is the relative's commission?

Wouldn't rolling the annual withdrawal into an annuity more or less end any opportunity for investment gains? Perhaps I don't understand what kind of "annuity" is being used. Is it something into which the distributions can be directly rolled without there being a current tax impact?

Always check with your actuary first!

Posted

The simple answer here is that there is absolutely no problem with this. The Plan allows for contributions. Check. The Plan allows for withdrawals. Check. That is that.

Austin Powers, CPA, QPA, ERPA

Posted

The owner is entitled to do something stupid. Check.

I'm a retirement actuary. Nothing about my comments is intended or should be construed as investment, tax, legal or accounting advice. Occasionally, but not all the time, it might be reasonable to interpret my comments as actuarial or consulting advice.

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