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Notice before mandatory distribution/payoff for 401k loan


Guest Janice J

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Guest Janice J
Posted

Are employers required to give special notice to employees being laid off where a 401k loan will be due upon layoff, and/or is the lender required to give notice to the borrower before exercising its option to take an automatic distribution from the 401k? This particular case is for when the loan documents make no mention other than the loan becoming due upon termination.

Guest Laura
Posted

A tax notice is required to be distributed to any employee who becomes distribution eligible. A sponsor cannot force distribution without first furnishing this notice.

In regards to the handling of the outstanding loan including any special notice requirements, the plan administrator is subject to the terms of the loan note itself. If termination of employment (or lay-off) accelerates the note hence triggering default if the note is not paid in full within a prescribed period of time, the note and/or the related truth-in-lending disclosure (if applicable) should so state. If any such acceleration is conditioned upon a separate participant notice (which is unusual), then such notice would be required to effect the default of the loan.

Guest Janice J
Posted

What exactly is the notice required from the employer (name or form #)?

Guest Laura
Posted

402(f) notice

the IRS publishes a model notice. if you search benefitslink, i'm sure you'll find it somewhere. this is not specific to the loan default situation.

Guest Janice J
Posted

Thanks so much, I appreciate your help!!!

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