AFTAP and Distribution

[Dougsbpc]

Have a 1 participant traditional DB with approximately the following:

Rollover account: $500k assets

Funding Account: $950k assets

PVAB $500k

The one participant business owner is 68 and has participated 10 years.

The AFTAP was not done timely so benefits are frozen.

He would like to take an in-service distribution of $100k. We know he cannot do that with his pension benefit. Is there any chance he can take this from his rollover account inside the DB plan?

Thanks.