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Full Version: Loans to owner-employees under EGTRRA
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Brian Gallagher
Where in the updated code can I see where owner-employees are now allowed to take loans under EGTRRA?
jaemmons
According to SEC 613 of EGTRRA, IRC Section 4975(f)(6) was amended, as well as ERISA Section 408(d)(2) to allow for loans to owner-employees and shareholder employees.
merlin
But remember that the plan must have loan language. If it doesn't, or only allows loans to non- owners or non- shareholders it will have to be amended.
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