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Upon termination of a plan, a participant (still employed) receives a distribution of her entire balance (comprised of employer securities, and some cash). Is this considered a lump sum distribution for reporting purposes?

Posted

The terms "entire balance" and "lump sum" are often used to mean the same thing.  Is that in conformance with your plan provisions?

The instructions for Form 1099R make generous use of the term "lump-sum", but you may wish to review for yourself.

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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