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Partial Plan Termination - Participant already took a Distribution


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Posted

We have a plan that had a partial plan termination in 2019 because 20% or more of the employees were involuntarily terminated. My understanding is that anyone who was terminated in 2019 (whether or not it was involuntarily) should become 100% vested. However, what if there are a few of these affected participants who already took a distribution (that was not 100% vested) from the plan? Should the amounts they forfeited be restored?

Posted
5 hours ago, Mr Bagwell said:

Yes.

 

Agreed.

 

Lawrence C. Starr, FLMI, CLU, CEBS, CPC, ChFC, EA, ATA, QPFC
President
Qualified Plan Consultants, Inc.
46 Daggett Drive
West Springfield, MA 01089
413-736-2066
larrystarr@qpc-inc.com

Posted

And if I remember correctly from the EOB.... you just replace the amount forfeited.  You don't have to figure earnings.

Sorry, my references and EOB are at work.  I debated whether I should take them home...….lol.

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