Partial Distribution

Participant wants an inservice distribution.  Has Traditional 401k, match and Roth.  Can he take just his Roth out in as an inservice distribution.  Everything I am finding deals with after-tax.    Where would I find this?  Hes an HCE.

What does the plan document say?   

Generally, an in-service can be taken from Roth ...

1. After participant has reached age 59.5 (or died or become disabled), and
2. At least 5 years after the first day of the calendar year in which participant first made a Roth contribution to the retirement plan.

Plan document allows from All Sources.  Says Plan Administrator can pick order.   Participant is 70.5.  Has been in Roth for over 5 years.   Taking minimums and wants to move just Roth Money to Roth IRA to avoid future minimum required distributions on the Roth part. 

I think the document allows for it,  just confused by some of the stuff I read about prorating in the Pension Answer book.  I wanted to make sure we didn't have to prorate it between all of the sources.

Don't forget that the first distribution each year must satisfy the RMD and cannot be rolled over.

Unless the plan expressly prohibits this, yes, he can specify Roth or Non-Roth sources.

Yes, as long as the document allows the distribution to come only from Roth, that is fine.  The proration language has to do with distributions that aren't "qualified" (ie., the participant is not over 59 1/2 and/or the Roth account has not existed for 5 years).  In that case, the distribution has to be taken pro-rata from the basis (which is tax free) and from the earnings (which are taxable).  However, in your example, the distribution is "qualified" and therefore all tax-free, so no proration applies.

Thank you - just wanted to make sure and I couldn't find examples allowing it.

Ok can he take all of  Roth, and minimum required on Roth in 2017 and delay his minimum required on the Traditional money until 4/1/2018.  He just turned 70.5.  

I.E. split the distribution of the Minimum Required into two years.  Roth, this year and then next year will take two of the Traditional.  Wants to do to put the regular into next tax year.