Mandatory distributions/rollovers where Roth contributions are involved

[Belgarath]

I'm looking at an amendment to a 403(b) plan - not our document - and I'm finding the wording puzzling. Or maybe I'm just reading it wrong. It says:

"Notwithstanding the provisions of this Section (I've deleted the section numbers to preserve some semblance of anonymity to the document provider)..., pursuant to the direction of the Employer, as Plan Administrator, if the value of the terminated Participant's accounts that is attributable to non-Roth contributions (including his Rollover Account, if any) is not greater than $5,000, the terminated Participant shall receive a distribution of the value of the entire vested portion of such Accounts attributable to non-Roth contributions and the non-vested portion shall be treated as a forfeiture."

Now, what this is supposed to mean may not necessarily be what it says, or what I read it to say. But to me, it seems to be saying that you are completely excluding Roth accounts when determining the $5,000 threshold. I don't think this is correct or allowable under 411(a)(11). For example, if you have $4,000 pre-tax and $4,000 Roth, you can't force out the $4,000 pre-tax. (and what good would that do anyway???)

I wonder if perhaps, instead, this is really meant to encompass the guidance in 401(a)(31)(B), and 1.401(k)-1(f)(4)(ii) where the $1,000 threshold is applied separately to Roth and non-Roth?

Maybe I'm just tired, but this one has me scratching my head.

Thoughts? Thanks!

[Belgarath]

FWIW - I checked with an ERISA attorney on this, who agreed with me.