"Assume a participant severs from employment with a nonforfeitable account less than $7,000 (and more than $1,000) and the plan provides an involuntary distribution. Despite that small size, the account includes both Roth and non-Roth subaccounts. (For example, elective deferrals were Roth and matching contributions were non-Roth.) Assume the participant, after the proper notices, does not specify her preference for the distribution, invoking the plan’s default rollover. Does a plan's administrator with its service provider pay separately the Roth and non-Roth amounts? Or does a plan’s administrator and its service provider pay one sum, and instruct the default IRA provide on the distinct Roth and non-Roth amounts? Does a default IRA provider separately account for the Roth and non-Roth amounts? Does a default IRA provider put this in two IRAs? Or in one IRA with subaccounts?"

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"The sponsor terminated the DB plan in 2024 - not sure when the distributions happened - 2024 or 2025 - waiting for info, I did not do the termination and this will be a takeover. The sponsor now decides that termination was a mistake and wants another DB plan. As far as I know, there is no 1 year wait on this situation and can start the new plan in 2025 even if the final distributions happened in 2025 (they did unfortunately and account is closed, no luck there to rescind the termination). Am I forgetting anything?"