As a correction under VCP: Say you missed making twenty years of minimum distributions and you were going to make a single lump sum payment, with interest (to make the ppt. whole) to bring the plan forward. So your total back distributions are $20k, and you have interest of $7k for a total payment of $27k.
Is the $7k portion of the distribution rollable or does it inherit the charactaristics of the 401(a)(9) distribution?