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MarZDoates
We have a 401(k) plan that is being audited by the IRS for the 2002 plan year. We have several participants that terminated employment in 2005 and will be due a distribution after the end of the plan year.

If the audit is not finalized, is there any reason we should not go ahead and distribute assets to terminated participants?
JanetM
Is the plan is danger of being disqualified? Unless there is possibility of that I don't see why you should not follow your plan doc.
MarZDoates
We do not foresee disqualification, but could be some penalties/excise taxes imposed on late deferrals.
JanetM
I would make the distributions. Especially if that is how your plan is written.
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