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A Technical Analysis of 'Small Amount' Cash-Outs from 403(b) Plans
Business of BenefitsLink to more items from this source
Mar. 26, 2021

"ERISA ... does not require the distribution to be in cash, nor that it be accomplished through a rollover, nor does it require uniform treatment for all participants or prohibit employer discretion. This means that it is permissible to force an in-kind distribution of a 'small' annuity contract from the plan under ERISA."

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