Defined Contribution Plan In-Service Distributions Chart | Practical Law

Defined Contribution Plan In-Service Distributions Chart | Practical Law

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Defined Contribution Plan In-Service Distributions Chart

Practical Law Checklist w-024-8319 (Approx. 8 pages)

Defined Contribution Plan In-Service Distributions Chart

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Chart comparing pre-retirement distribution options for participants in defined contribution retirement plans, including 401(k) plans. The Chart covers the maximum amount of the distribution, conditions that apply to the distribution, income tax treatment, and repayment. The Chart includes the new in-service distribution options under the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) and Coronavirus Aid, Relief, and Economic Security Act (CARES Act).