Do the restricted participant distribution rules of
1.401(a)4-5(B) apply to church plans?
I have a new church plan client (db) which is currently
underfunded and the only HCE would like to take a lump
sum. Based on my reading of the regulations, I think these
provisions apply to church plan, but I'm not positive. Has
anyone ever faced this?
He was not real happy when I brought this up