"Notice 2018-74 reminds us that distribution of a 'plan loan offset amount' is an eligible rollover distribution ... [T]his can occur when, for example, the terms of the plan loan require that, in the event of an employee's termination of employment or request for a distribution, the loan is to be repaid immediately or treated as in default. The Notice also indicates that a plan loan offset may occur when, under the terms of the plan loan, the loan is canceled, accelerated, or treated as if it were in default.... The Notice also reminds us, however, that a plan loan offset cannot occur prior to a distributable event."  MORE >>