Excerpt: Section 411(a)(11) of the Internal Revenue Code of 1986, as amended ..., permits tax-qualified retirement plan sponsors to distribute account balances or benefits with a value of $5,000 or less without the consent of the affected plan participants. This provision is referred to as the 'involuntary cash out' limit or rule. The purpose of the involuntary cash out rule is to allow plan sponsors to eliminate small accounts and benefits and thereby reduce plan administration expenses.