Transamerica 401K Withdrawal Template Access Transamerica 401K Withdrawal Editor Now

Transamerica 401K Withdrawal Template

The Transamerica 401K Withdrawal form is a crucial document for individuals looking to withdraw funds from their Transamerica 401(k) plans, whether it be due to retirement, financial hardship, or other qualifying events. This form requires completion by both the participant and their employer to process the distribution accordingly. It's important to read the attached IRS special tax notice and understand the annuity options available, if applicable, before proceeding. To ensure a seamless withdrawal process, click the button below after thoroughly reviewing and filling out the form.

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Table of Contents

When taking a closer look at the Transamerica 401K Withdrawal form, one embarks on a detailed journey through the administrative steps required for accessing retirement funds under various circumstances. This document meticulously outlines the processes for participants and their spouses, if applicable, to securely request distributions from their 401K accounts. It's important to heed the attached IRS Special Tax Notice and, where relevant, to understand the implications of choosing an annuity option. The form is structured to guide participants through a series of sections, beginning with personal and employment information, towards making informed decisions about the form of payment that best suits their financial situation, whether that's direct rollovers, partial payments, or a combination of both. Notably, it establishes clear directives for instances such as changes in employment status, early or retirement age withdrawals, and considerations for those with outstanding loan balances or needing to honor a spousal consent requirement. Moreover, it underscores the vital aspect of tax implications, highlighting the necessity for sign-offs by both the participant and the employer or relevant plan administrator to process the request. In essence, this form serves as a comprehensive tool for managing one's retirement benefits, calling for careful consideration and precise completion to ensure that the distribution aligns with personal financial planning and adheres to regulatory requirements.

Form Preview

Distribution Request Form

READ THE ATTACHED IRS SPECIAL TAX NOTICE: IF YOUR PLAN ALLOWS FOR AN ANNUITY OPTION, READ THE WRITTEN EXPLANATION OF QUALIFIED JOINT AND 50% CONTINGENT SURVIVOR ANNUITY FORM OF BENEFIT BEFORE COMPLETING THIS FORM.

Please note: Do not use this form for:

(1)

Death Benefit Claim

 

(2)

Required Minimum Distribution

 

(3)

Hardship Withdrawal Request

INSTRUCTIONS AND INFORMATION FOR COMPLETING THIS FORM

This Form Must Be Completed And Signed By You (And Your Spouse If You Are Married And Your Plan Allows For Annuities) And The Plan Administrator, Trustee Or An Authorized Signer. If any information is missing or incomplete, you may be required to complete a new form or provide additional information before the distribution can be processed.

PARTICIPANT INSTRUCTIONS

1.Complete Sections A-H. If you do not have a Roth 401(k) Account, skip Section D. If you are married and your plan allows for annuities, complete Section H, Spousal Consent.

2.Your signature is required in Section I.

3.Submit this form to your Employer for signature and processing. DoUnot mailUthis form directly to the Processing Center listed at the end of this form.

EMPLOYER INSTRUCTIONS

1.Complete Section J.

2.Your signature is required in Section J.

3.Submit this form to the Processing Center

SECTION A. Participant Information — Please print

Company/Employer Name

 

Contract Number

 

 

 

Social Security No.

– –

Last Name

Date of Birth (mmddyyyy)

– –

Date of Hire (mmddyyyy)

 

E-mail Address

 

 

 

 

 

 

First Name/Middle Initial

Street Address/Apt. No.

 

 

 

 

 

 

Phone No.

 

 

Ext. (if any)

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

State

 

Zip Code

 

Marital Status

 

 

 

 

 

 

 

 

 

 

 

 

Married

Not Married

 

 

 

 

 

 

 

 

 

 

 

 

 

MAIL DELIVERY OF DISTRIBUTIONS

If no address is provided in Section A, the address on file will be used to process this request. All checks will be sent via First Class Mail unless the Overnight Mail box is checked below.

Send check overnight mail and deduct $25.00 from the check for express charges. $50.00 will be deducted when two checks are required. (Example: One check sent to a rollover institution and one check to the participant). Please note: A street address must be provided.

Based on plan provisions, a distribution fee may be assessed at the time of processing. Please check with your Plan Administrator for any questions as to if a distribution fee may apply to your request.

SECTION B. Reason For Distribution Request — Must be completed OR skip this section if your employer checked off “plan termination” in Section J

Check the appropriate box below:

Termination of employment

Age 59 1P /P R2R (if allowed by the Plan)

In-service (if allowed by the Plan) Retirement

Disability as determined by the Plan’s fiduciary

Withdrawal of After-Tax Contributions (if allowed by the Plan)

Withdrawal of Rollover contributions (if allowed by the Plan)

Payment to alternate payee under QDRO (Only Applies to Divorce Proceedings)

Alternate Payee’s SSN #

Name

– –

January 2014

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Distribution Request Form - CSC

SECTION C. Form of Payment For Traditional 401(k) Account - Only choose one of the three options

²Option 1 (Rollover) - I am requesting a Direct Rollover of

all or a

partial amount of my Traditional 401(k) account.

¹Partial amount to be rolled over: $___________________

Direct Rollover to: (Select Only One)

_____ AN IRA OFFERED THROUGH Transamerica (Minimum rollover amount is $5,000). If you are interested in the Rollover IRA option

through Transamerica, call (866) 691-0030 to learn more and to establish an account. An IRA account number is required before the rollover can be processed.

_____ AN ELIGIBLE RETIREMENT PLAN (401(a), 401(k), 403(b), and Governmental 457)

_____ AN IRA

 

NEW ACCOUNT INFORMATION:

MAILING ADDRESS:

 

 

 

 

 

 

 

 

 

IRA Account Number (Required) / Plan Name

Name of Trustee or Custodian for the New Plan or IRA

 

 

 

 

 

 

 

 

 

Make Check Payable To:

Address – Number & Street

 

 

 

 

 

City

State

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

²Option 2 (Combination) - I am requesting a distribution of my Traditional 401(k) account to be paid partially to me and partially as a Direct Rollover.

I understand that the portion payable to me may be subject to 20% federal income tax withholding.

Distribute __________% of my Traditional 401(k) account:

____________% of the above paid directly to me, and

____________% of the above applied to the Direct Rollover Account indicated below.

The above two percentages must equal 100%

Direct Rollover to: (Select Only One)

_____ AN IRA OFFERED THROUGH Transamerica (Minimum rollover amount is $5,000). If you are interested in the Rollover IRA option

through Transamerica, call (866) 691-0030 to learn more and to establish an account. An IRA account number is required before the rollover can be processed.

_____ AN ELIGIBLE RETIREMENT PLAN (401(a), 401(k), 403(b), and Governmental 457)

_____ AN IRA

NEW ACCOUNT INFORMATION:

MAILING ADDRESS:

IRA Account Number (Required) / Plan Name

Name of Trustee or Custodian for the New Plan or IRA

Make Check Payable To:

Address – Number & Street

 

 

City

State

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

Option 3 (Cash) - I am requesting a distribution of

all or a

partial amount of my Traditional 401(k) account. I am not electing a Direct

Rollover of any portion of the distribution. I understand the check will be made payable to me and that the portion payable to me may be subject to 20% federal income tax withholding.

¹Partial amount to be paid directly to me: $_____________

¹Actual Value of the distribution may vary based on the final market closing price at the time the distribution is processed, and any applicable processing fees.

PARTIAL DISTRIBUTION AMOUNTS -I understand that if I choose a partial amount in the options above, I am responsible for ensuring that partial distributions are completed by the shorter of my life expectancy or 15 years after the first partial distribution is made to me, as required by the Plan. I also understand that if I choose this option I may lose favorable tax treatment on my distributions

²DIRECT ROLLOVER

In a Direct Rollover, an eligible rollover distribution is paid from your retirement plan directly to an IRA or your new Employer's 401(a), 401(k), 403(b) or governmental 457 Plan. An IRS Form 1099-R will still be completed and submitted to the IRS; however, no federal or state income tax is withheld from amounts directly rolled over. The Direct Rollover check will be made payable to the IRA/plan trustee or custodian for the benefit of the participant or alternate payee unless otherwise indicated above.

January 2014

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Distribution Request Form - CSC

SECTION D. Form of Payment For A Roth 401(k) Account – Complete only if your plan allows for Roth Contributions. Only choose one of the three options

²Option 1 (Rollover) - I am requesting a Direct Rollover of

all or a

partial amount of my Roth 401(k) account.

¹Partial amount to be rolled over: $___________________

Direct Rollover to: (Select Only One)

_____A ROTH IRA OFFERED THROUGH Transamerica. (Minimum rollover amount is $5,000.) If you are interested in the Rollover IRA

option through Transamerica, call (866) 691-0030 to learn more and to establish an account. An IRA account number is required before the rollover can be processed.

______A DESIGNATED ROTH ACCOUNT (401(k) or 403(b)) OR ROTH IRA

NEW ACCOUNT INFORMATION:

MAILING ADDRESS:

 

 

Roth IRA Account Number (Required) / Plan Name

Name of Trustee or Custodian for the New Roth 401(k) or Roth IRA

Make Check Payable To:

Address – Number & Street

City

State

Zip Code

²Option 2 (Combination) - I am requesting a distribution of my Roth 401(k) account to be paid partially to me and partially as a Direct Rollover.

I understand that the portion payable to me may be subject to 20% federal income tax withholding.

Distribute __________% of my Roth 401(k) account:

____________% of the above paid directly to me, and

____________% of the above applied to the Direct Rollover Account indicated below.

The above two percentages must equal 100%

Direct Rollover to: (Select Only One)

_____ A ROTH IRA OFFERED THROUGH Transamerica. (Minimum rollover amount is $5,000.) If you are interested in the Rollover IRA

option through Transamerica, call (866) 691-0030 to learn more and to establish an account. An IRA account is required before the rollover can be processed.

_____ A DESIGNATED ROTH ACCOUNT (401(k) or 403(b)) OR ROTH IRA

NEW ACCOUNT INFORMATION:

MAILING ADDRESS:

IRA Account Number (Required) / Plan Name

Name of Trustee or Custodian for the New Plan or IRA

Make Check Payable To:

Address – Number & Street

 

 

City

State

Zip Code

 

 

 

 

 

 

 

 

 

 

 

 

 

Option 3 (Cash) - I am requesting a distribution of

all or a

partial amount of my Roth 401(k) account. I am not electing a Direct Rollover of

any portion of the distribution. I understand the check will be made payable to me and that the portion payable to me may be subject to 20% federal income tax withholding.

¹Partial amount to be paid directly to me: $___________

¹Actual Value of the distribution may vary based on the final market closing price at the time the distribution is processed, and any applicable processing fees.

DISTRIBUTION AMOUNTS -I understand that if I choose a partial amount in the options above, I am responsible for ensuring that partial distributions are completed by the shorter of my life expectancy or 15 years after the first partial distribution is made to me, as required by the Plan. I also understand that if I choose this option I may lose favorable tax treatment on my distributions

²DIRECT ROLLOVER

In a Direct Rollover, an eligible rollover distribution is paid from your retirement plan directly to an IRA or your new Employer's 401(a), 401(k), 403(b) or governmental 457 Plan. An IRS Form 1099-R will still be completed and submitted to the IRS; however, no federal or state income tax is withheld from amounts directly rolled over. The Direct Rollover check will be made payable to the IRA/plan trustee or custodian for the benefit of the participant or alternate payee unless otherwise indicated above.

For participants required to take a minimum distribution during the current year that was not satisfied, please note the following: Your required minimum distribution (RMD) for the current year will need to be completed and made payable to you prior to the processing of your direct rollover request.

January 2014

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Distribution Request Form - CSC

SECTION E. Annuity Request (Not applicable to vested account under $5000 or if your plan does not offer annuities)

Skip this section if you made an election in Section C or D.

By selecting this option your entire account balance will be distributed in order to purchase the annuity

Annuity: If the plan offers annuities as a form of benefit payment, I elect payment as a monthly annuity with payments to commence ___________________.

Upon my death, my spouse’s payments should be _____% (from 50% to 100%) of my payments. My spouse’s date of birth is _________________. Such

annuity will be a Joint and Contingent Survivor Annuity if I am married and a Single Life Annuity if I am not married. I also understand that if I am married, my spouse need not consent to this election if I choose a Qualified Joint and Contingent Survivor Annuity (“QJSA”).

SECTION F. Outstanding Loan Payoff Instructions — Skip this section if you do not have an outstanding loan or are requesting an In-Service Withdrawal, Withdrawal of After Tax Contributions, 591/2 Withdrawal or a QDRO.

One of the following will occur if you have an outstanding loan amount and your reason for a distribution request in Section B is for Termination of Employment, Disability or a Retirement Benefit.

Your Loan will be considered paid in full if you have submitted your payment for the outstanding loan amount to your employer or have attached a money order or cashier’s check to this form.

Your outstanding loan balance will default and become taxable to you if Transamerica receives this form and your payment has not been received and processed.

SECTION G. Income Tax Withholding

The income tax withholding requirements vary depending on whether or not the distribution requested is an eligible rollover distribution. Please see the attached Special Tax Notice for the definition of eligible rollover distribution and a detailed explanation of the federal income tax withholding rules. If you request a Direct Rollover, no federal income tax will be withheld from the amount directly rolled over.

FEDERAL INCOME TAX

Eligible Rollover Distributions:

If you request a Direct Rollover, no federal income tax will be withheld from the amount directly rolled over.

If you request any portion that is an Eligible Rollover Distribution and payable to you: 20% mandatory federal income tax withholding will apply if the taxable amount of the distribution is more than $200 unless paid over 10 or more years.

STATE INCOME TAX

If your address of record is within a mandatory withholding state, state taxes will be withheld from your distribution in accordance with the respective state rules. Other states allow an independent election and in these states, state tax will be withheld unless you elect otherwise. If your state does not allow withholding, no state tax can be withheld. Please consult a tax advisor or Transamerica if you have questions regarding state tax withholding.

Do not withhold state income tax (ONLY IF INDEPENDENT ELECTION IS PERMITTED).

Withhold state income tax:__________% (If your state requires a greater withholding percentage than what you have indicated, the mandatory state

tax will apply).

SECTION H. Spousal Consent

Check with your Employer/Plan Administrator or Summary Plan Description to determine whether your plan is subject to spousal consent requirements. If spousal consent is required, complete this section. If your plan is not subject to spousal consent requirements, skip to Section I. Please note: You must have your spouse’s signature notarized or have a plan representative witness your spouse’s signature if your vested account balance is greater than $5,000 and your plan provides for joint and survivor annuities. However, if your vested account balance is less than $5,000 spousal consent is not required.

Spousal Consent

I, the undersigned spouse of the participant, have read the “Special Tax Notice Regarding Payments From Qualified Plans” provided to me and understand the effects of the waiver. I understand that federal law requires that the retirement benefit of my spouse must be paid under a Qualified Joint and Survivor Annuity Form as described in the attached “Special Tax Notice Regarding Payments From Qualified Plans,” unless I consent otherwise in writing to another benefit form. I hereby consent to the waiver of the annuity and consent to the form of benefit elected by my spouse.

Signature of Participant’s Spouse:

 

Date:

 

 

 

Statement of Plan Representative or Notary Public

The spouse whose signature I have witnessed is known to me and signed this form in my presence.

Plan Representative:

 

 

Date:

Notary Public Signature:

 

 

Date:

PLACE SEAL HERE (if applicable)

January 2014

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Distribution Request Form - CSC

SECTION I. Participant Signature

My signature acknowledges that I have read, understand and agree to all the terms of this Distribution Request form, and affirm that all information that I have provided is true and correct. Further, I acknowledge that I have received the “Special Tax Notice Regarding Payments From Qualified Plans” and other required notices. The above information is true and correct to the best of my knowledge. I further understand that I may revoke this election at any time prior to the distribution taking place.

Signature of Participant

Date

PARTICIPANT: RETURN COMPLETED FORM TO YOUR PLAN ADMINISTRATOR FOR PROCESSING

Section J. For Completion by Plan Administrator, Trustee Or Authorized Signer Only

Plan Name

Contract Number

Sub ID/Division # (if applicable)

Participant’s SSN #

– –

Participant’s Termination Date (if applicable):

– –

The Participant is entitled to a vested benefit of% of company matching contributions.

The Participant is entitled to a vested benefit of _______________________% of profit sharing contributions.

The Number of hours worked in the Plan Year of Termination: __________________

Please refer to your Plan Document for the vesting schedule. If this information is not provided, the distribution will be processed with the data in Transamerica’s recordkeeping system.

Is payment of this benefit subject to Plan Termination?

No

Yes

By signing below, I hereby authorize Transamerica to process the distribution described in this form. This request is in compliance with plan provisions.

If spousal consent is not provided, then in accordance with the terms and provisions of the plan and under the current law, spousal consent is not required for payment of the requested benefit.

If this request is for a disability distribution, I certify that the participant meets the requirements of Section 72(m)(7).

Only submit this form after final contributions and loan repayments have been processed for termination distributions

Once this form has been completed with all of the necessary information and required signatures, please forward to the Processing Center. This form cannot be processed without the Plan Administrator, Trustee or Authorized Signer’s signature.

Be sure to keep a copy for your records.

By: Signature of Plan Administrator, Trustee or Authorized Signer

 

Date

 

 

 

Print Name of Plan Administrator, Trustee or Authorized Signer

 

Date

FOR PLAN ADMINISTRATOR USE ONLY - MAIL TO: 8488 Shepherd Farm Drive, West Chester, OH 45069,Fax #: (877) 449-4443

January 2014

Page 5 of 28

Distribution Request Form - CSC

SPECIAL TAX NOTICE

REGARDING PAYMENTS FROM QUALIFIED PLANS

YOUR ROLLOVER OPTIONS

You are receiving this notice because all or a portion of a payment you are receiving from your Employer’s plan (the "Plan") is eligible to be rolled over to an IRA, a Roth IRA, an employer plan, or a designated Roth account in an employer plan. This notice is intended to help you decide whether to do a rollover.

This notice describes the rollover rules that apply to two types of payments that you may be eligible to receive from the Plan: payments that are from a designated Roth account and payments that are not from a designated Roth account. A designated Roth account is a type of account with special tax rules that is available in some employer plans. If you are eligible to receive payments from the Plan that are from a designated Roth account and payments that are not from such an account, the Plan administrator or the payor will tell you the amount that is being paid from each account.

Rules that apply to most payments from a plan are described in the "General Information About Rollovers" section. In addition, additional rules that apply to most payments from a designated Roth account are described in the "General Information About Rollovers From A Designated Roth Account" section. Special rules that only apply in certain circumstances are described in the "Special Rules and Options" section.

Your Right to Waive the 30-Day Notice Period

Generally, neither a Direct Rollover nor a payment can be made from the plan until at least 30 days after your receipt of this notice. Thus, after receiving this notice, you have at least 30 days to consider whether or not to have your withdrawal directly rolled over. If you do not wish to wait until this 30-day notice period ends before your election is processed, you may waive the notice period by making an affirmative election indicating whether or not you wish to make a Direct Rollover. Your withdrawal will then be processed in accordance with your election as soon as practical after it is received by the Plan Administrator.

GENERAL INFORMATION ABOUT ROLLOVERS

How can a rollover affect my taxes?

You will be taxed on a payment from the Plan if you do not roll it over. If you are under age 59 1/2 and do not do a rollover, you will also have to pay a 10% additional income tax on early distributions (unless an exception applies). However, if you do a rollover, you will not have to pay tax until you receive payments later and the 10% additional income tax will not apply if those payments are made after you are age 59 1/2 (or if an exception applies).

Where may I roll over the payment?

You may roll over the payment to either an IRA (an individual retirement account or individual retirement annuity) or an employer plan (a tax-qualified plan, section 403(b) plan, or governmental section 457(b) plan) that will accept the rollover. The rules of the IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the IRA or employer plan (for example, no spousal consent rules apply to IRAs and IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the IRA or employer plan.

January 2014

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Distribution Request Form - CSC

How do I do a rollover?

There are two ways to do a rollover. You can do either a direct rollover or a 60-day rollover.

If you do a direct rollover, the Plan will make the payment directly to your IRA or an employer plan. You should contact the IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover.

If you do not do a direct rollover, you may still do a rollover by making a deposit into an IRA or eligible employer plan that will accept it. You will have 60 days after you receive the payment to make the deposit. If you do not do a direct rollover, the Plan is required to withhold 20% of the payment for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover, you must use other funds to make up for the 20% withheld. If you do not roll over the entire amount of the payment, the portion not rolled over will be taxed and will be subject to the 10% additional income tax on early distributions if you are under age 59 1/2 (unless an exception applies).

How much may I roll over?

If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except:

Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary)

Required minimum distributions after age 70 1/2 (or after death)

Hardship distributions

ESOP dividends

Corrective distributions of contributions that exceed tax law limitations

Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends)

Cost of life insurance paid by the Plan

Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment

Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if you roll over a distribution of S corporation stock to an IRA).

The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover.

If I don't do a rollover, will I have to pay the 10% additional income tax on early distributions?

If you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions for any payment from the Plan (including amounts withheld for income tax) that you do not roll over, unless one of the exceptions listed below applies. This tax is in addition to the regular income tax on the payment not rolled over.

The 10% additional income tax does not apply to the following payments from the Plan:

Payments made after you separate from service if you will be at least age 55 in the year of the separation

Payments that start after you separate from service if paid at least annually in equal or close to equal amounts over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary)

Payments from a governmental defined benefit pension plan made after you separate from service if you are a public safety employee and you are at least age 50 in the year of the separation

Payments made due to disability

Payments after your death

Payments of ESOP dividends

Corrective distributions of contributions that exceed tax law limitations

Cost of life insurance paid by the Plan

Payments made directly to the government to satisfy a federal tax levy

Payments made under a qualified domestic relations order (QDRO)

Payments up to the amount of your deductible medical expenses

Certain payments made while you are on active duty if you were a member of a reserve component called to duty after September 11, 2001 for more than 179 days

Payments of certain automatic enrollment contributions requested to be withdrawn within 90 days of the first contribution.

January 2014

Page 7 of 28

Distribution Request Form - CSC

If I do a rollover to an IRA, will the 10% additional income tax apply to early distributions from the IRA?

If you receive a payment from an IRA when you are under age 59 1/2, you will have to pay the 10% additional income tax on early distributions from the IRA, unless an exception applies. In general, the exceptions to the 10% additional income tax for early distributions from an IRA are the same as the exceptions listed above for early distributions from a plan. However, there are a few differences for payments from an IRA, including:

There is no exception for payments after separation from service that are made after age 55.

The exception for qualified domestic relations orders (QDROs) does not apply (although a special rule applies under which, as part of a divorce or separation agreement, a tax-free transfer may be made directly to an IRA of a spouse or former spouse).

The exception for payments made at least annually in equal or close to equal amounts over a specified period applies without regard to whether you have had a separation from service.

There are additional exceptions for (1) payments for qualified higher education expenses, (2) payments up to $10,000 used in a qualified first-time home purchase, and (3) payments after you have received unemployment compensation for 12 consecutive weeks (or would have been eligible to receive unemployment compensation but for self-employed status).

Will I owe State income taxes?

This notice does not describe any State or local income tax rules (including withholding rules).

January 2014

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Distribution Request Form - CSC

GENERAL INFORMATION ABOUT ROLLOVERS

FROM A DESIGNATED ROTH ACCOUNT

How can a rollover affect my taxes?

After-tax contributions included in a payment from a designated Roth account are not taxed, but earnings might be taxed. The tax treatment of earnings included in the payment depends on whether the payment is a qualified distribution. If a payment is only part of your designated Roth account, the payment will include an allocable portion of the earnings in your designated Roth account.

If the payment from the Plan is not a qualified distribution and you do not do a rollover to a Roth IRA or a designated Roth account in an employer plan, you will be taxed on the earnings in the payment. If you are under age 59 1/2, a 10% additional income tax on early distributions will also apply to the earnings (unless an exception applies). However, if you do a rollover, you will not have to pay taxes currently on the earnings and you will not have to pay taxes later on payments that are qualified distributions.

If the payment from the Plan is a qualified distribution, you will not be taxed on any part of the payment even if you do not do a rollover. If you do a rollover, you will not be taxed on the amount you roll over and any earnings on the amount you roll over will not be taxed if paid later in a qualified distribution.

A qualified distribution from a designated Roth account in the Plan is a payment made after you are age 59 1/2 (or after your death or disability) and after you have had a designated Roth account in the Plan for at least 5 years. In applying the 5-year rule, you count from January 1 of the year your first contribution was made to the designated Roth account. However, if you did a direct rollover to a designated Roth account in the Plan from a designated Roth account in another employer plan, your participation will count from January 1 of the year your first contribution was made to the designated Roth account in the Plan or, if earlier, to the designated Roth account in the other employer plan.

Where may I roll over the payment?

You may roll over the payment to either a Roth IRA (a Roth individual retirement account or Roth individual retirement annuity) or a designated Roth account in an employer plan (a tax-qualified plan or section 403(b) plan) that will accept the rollover. The rules of the Roth IRA or employer plan that holds the rollover will determine your investment options, fees, and rights to payment from the Roth IRA or employer plan (for example, no spousal consent rules apply to Roth IRAs and Roth IRAs may not provide loans). Further, the amount rolled over will become subject to the tax rules that apply to the Roth IRA or the designated Roth account in the employer plan. In general, these tax rules are similar to those described elsewhere in this notice, but differences include:

If you do a rollover to a Roth IRA, all of your Roth IRAs will be considered for purposes of determining whether you have satisfied the 5-year rule (counting from January 1 of the year for which your first contribution was made to any of your Roth IRAs).

If you do a rollover to a Roth IRA, you will not be required to take a distribution from the Roth IRA during your lifetime and you must keep track of the aggregate amount of the after-tax contributions in all of your Roth IRAs (in order to determine your taxable income for later Roth IRA payments that are not qualified distributions).

Eligible rollover distributions from a Roth IRA can only be rolled over to another Roth IRA.

January 2014

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Distribution Request Form - CSC

How do I do a rollover?

There are two ways to do a rollover. You can either do a direct rollover or a 60-day rollover.

If you do a direct rollover, the Plan will make the payment directly to your Roth IRA or designated Roth account in an employer plan. You should contact the Roth IRA sponsor or the administrator of the employer plan for information on how to do a direct rollover.

If you do not do a direct rollover, you may still do a rollover by making a deposit within 60 days into a Roth IRA, whether the payment is a qualified or nonqualified distribution. In addition, you can do a rollover by making a deposit within 60 days into a designated Roth account in an employer plan if the payment is a nonqualified distribution and the rollover does not exceed the amount of the earnings in the payment. You cannot do a 60-day rollover to an employer plan of any part of a qualified distribution. If you receive a distribution that is a nonqualified distribution and you do not roll over an amount at least equal to the earnings allocable to the distribution, you will be taxed on the amount of those earnings not rolled over, including the 10% additional income tax on early distributions if you are under age 59 1/2 (unless an exception applies).

If you do a direct rollover of only a portion of the amount paid from the Plan and a portion is paid to you, each of the payments will include an allocable portion of the earnings in your designated Roth account.

If you do not do a direct rollover and the payment is not a qualified distribution, the Plan is required to withhold 20% of the earnings for federal income taxes (up to the amount of cash and property received other than employer stock). This means that, in order to roll over the entire payment in a 60-day rollover to a Roth IRA, you must use other funds to make up for the 20% withheld.

How much may I roll over?

If you wish to do a rollover, you may roll over all or part of the amount eligible for rollover. Any payment from the Plan is eligible for rollover, except:

Certain payments spread over a period of at least 10 years or over your life or life expectancy (or the lives or joint life expectancy of you and your beneficiary)

Required minimum distributions after age 70 1/2 (or after death)

Hardship distributions

ESOP dividends

Corrective distributions of contributions that exceed tax law limitations

Loans treated as deemed distributions (for example, loans in default due to missed payments before your employment ends)

Cost of life insurance paid by the Plan

Contributions made under special automatic enrollment rules that are withdrawn pursuant to your request within 90 days of enrollment

Amounts treated as distributed because of a prohibited allocation of S corporation stock under an ESOP (also, there will generally be adverse tax consequences if S corporation stock is held by an IRA).

The Plan administrator or the payor can tell you what portion of a payment is eligible for rollover.

January 2014

Page 10 of 28

Distribution Request Form - CSC

Form Breakdown

Fact Name Description
Form Purpose The Transamerica 401K Withdrawal form is used for processing distributions other than Death Benefit Claims, Required Minimum Distributions, or Hardship Withdrawal Requests.
Completion Requirements This form must be completed and signed by the participant and, if married and the plan allows for annuities, by the spouse. Additionally, a plan administrator, trustee, or an authorized signer must complete their respective section.
Submission Process The completed form should not be sent directly to the processing center by the participant but instead submitted to the employer for signature and further processing.
Spousal Consent If the participant's vested account balance is over $5,000 and the plan provides for joint and survivor annuities, spousal consent is required. If the balance is less than $5,000 or the plan does not provide for such annuities, spousal consent is not necessary.

Guidelines on Filling in Transamerica 401K Withdrawal

Filling out the Transamerica 401K Withdrawal form requires careful attention to ensure that all pertinent sections are completed correctly, and that the form is submitted appropriately to facilitate the withdrawal process smoothly. This guide outlines the steps you should follow to complete this form. Remember, it's critical to review your personal and plan details beforehand to avoid any errors or delays in the withdrawal process.

  1. Start by completing Section A: Participant Information. Print clearly when entering your company/employer name, contract number, social security number, last name, first name, middle initial, date of birth, date of hire, email address, street address, apartment number, phone number with extension (if applicable), city, state, zip code, and marital status. If you desire overnight mail delivery for your distribution check, make sure to provide a street address and check the box indicating your preference for overnight mail, acknowledging the associated express charges.
  2. In Section B: Reason For Distribution Request, check the appropriate box that explains your reason for making a withdrawal. If your employer pre-checked “plan termination” in Section J, you may skip this section.
  3. For Section C: Form of Payment For Traditional 401(k) Account or Section D: Form of Payment For A Roth 401(k) Account (complete D only if your plan allows for Roth Contributions), select your desired form of payment. Note the options: Rollover, Combination, or Cash, and fill out the associated details such as percentages for combination payments, institution names for rollovers, or the partial amount to be paid directly to you.
  4. If applicable, skip Section E: Annuity Request and Section F: Outstanding Loan Payoff Instructions based on your specific circumstances and the instructions within the form.
  5. Review Section G: Income Tax Withholding to understand the tax implications of your withdrawal decision, and make any necessary selections regarding state income tax withholding, based on your state’s requirements.
  6. If you are married, and your plan requires it, complete Section H: Spousal Consent. Be aware that this might need your spouse's signature to be notarized or witnessed by a plan representative.
  7. Sign and date Section I: Participant Signature to acknowledge your understanding and agreement with the terms of the withdrawal, asserting that the information provided is accurate and complete.
  8. Finally, do not send this form directly to the processing center. Instead, submit the completed form to your employer for the necessary authorization. Your employer will complete Section J and then forward the form to the Processing Center on your behalf.

After submitting the form through your employer, it's advisable to maintain a copy for your records. Monitoring the status of your request with your employer or plan administrator can also help ensure the processing proceeds without unnecessary delay.

Learn More on Transamerica 401K Withdrawal

What steps do I need to follow to complete the Transamerica 401K Withdrawal form?

To complete the Transamerica 401K Withdrawal form, follow these guidelines:

  1. Fill out Sections A-H carefully. Section D is only for those with a Roth 401(k) Account, and if you're married and your plan includes annuities, you must complete Section H for Spousal Consent.
  2. Your signature is required in Section I to affirm the information provided.
  3. The form must then be submitted to your Employer for their signature in Section J, and they will forward it to the Processing Center. Do not send this form directly to the Processing Center.

Can I use this form for a Hardship Withdrawal?

No, this form should not be used for Hardship Withdrawal Requests, Death Benefit Claims, or Required Minimum Distributions. Specific forms are required for those types of withdrawals.

What should I do if my address has changed?

If your address has changed, ensure the correct address is filled in Section A. This is crucial as, without an accurate address, sending your check via First Class Mail or Overnight Mail could be affected. If no address is provided, the address on file will be utilized.

Is it possible to roll over part of my distribution into another retirement account?

Yes, the form offers several options under Section C for a Traditional 401(k) Account and Section D for a Roth 401(k) Account, including:

  • Direct Rollover of the entire or a portion of the account.
  • A combination of a direct rollover to another retirement account and a cash distribution to you, which is subject to federal income tax withholding.
  • Opting for a full cash distribution without rolling over any amount.
It's pertinent to specify your choice clearly, including the account details for the rollover.

What happens if I have an outstanding loan on my 401(k)?

If you have an outstanding loan, how it's handled depends on your distribution reason. For termination of employment, disability, or a retirement benefit, your loan may be considered paid in full if payment was submitted, or it will default and become taxable if not. Ensure to follow the instructions in Section F in such cases.

Will taxes be withheld from my distribution?

Yes, taxes may be withheld depending on the nature of your distribution. For eligible rollover distributions, no federal income tax is withheld if you opt for a Direct Rollover. However, distributions made directly to you may be subject to a 20% federal income tax withholding. State income tax may also apply depending on your state's rules, as detailed in Section G.

What if my plan offers an annuity option?

If your plan provides an annuity option and you wish to select it, skip Sections C and D and complete Section E. Your entire balance will be used to purchase an annuity, and you will need to specify the type of annuity and commencement details.

Spousal Consent is required if your vested account balance is greater than $5,000 and if your plan provides for joint and survivor annuities. Verify with your Employer or Plan Administrator. If required, your spouse’s consent must be signed and notarized or witnessed by a plan representative as indicated in Section H.

How do I know if my distribution is subject to Plan Termination?

Plan Termination information is typically handled by your Employer or Plan Administrator. If your distribution request is due to Plan Termination, your Employer will check the appropriate box in Section J.

Can I change my mind after submitting the form?

Yes, you may revoke your election at any time before the distribution takes place. This means you should communicate any changes to your decision to your Plan Administrator as soon as possible.

Common mistakes

  1. Failing to read the attached IRS Special Tax Notice is a common mistake. This notice provides important information regarding the tax implications of the withdrawal and any potential penalties for early withdrawal. It also includes details about annuities, if applicable, which is crucial for making an informed decision.

  2. Skipping the Spousal Consent section (Section H) when it's required is another oversight. If the plan participant is married and the plan allows for annuities, completing this section and obtaining spousal consent is mandatory. Ignoring this step may invalidate the request or delay the processing.

  3. In Section A, neglecting to provide a mailing address for the delivery of the distribution check is a frequent error. If no address is specified, the address on file will be used, which might be outdated. This mistake can lead to checks being sent to the wrong address, potentially causing financial complications.

  4. Incorrectly filling out the form of payment sections (Section C for a Traditional 401(k) account and Section D for a Roth 401(k) account) by either selecting more than one option or not indicating the desired amount for rollover or cash distribution is a prevalent error. This can lead to delays in processing the distribution as the intentions are not clear.

  5. Overlooking the requirement for the participant's and employer's signatures is yet another common error. In Section I, the participant's signature is required to acknowledge understanding and agreement to the terms of the Distribution Request. Section J requires the employer's or plan administrator's signature for authorization. Missing signatures lead to an incomplete form that cannot be processed.

  6. Directly mailing the form to the Processing Center instead of submitting it to the employer for processing, as instructed, often results in processing delays. The instructions clearly state that the completed form should be submitted to the employer for signature and processing, not directly mailed by the participant to the Processing Center.

Upon making these mistakes, participants may face delays in their withdrawal process, potential financial losses due to misdirected funds, or even penalties for not adhering to tax regulations and plan rules. It is imperative to carefully review the entire form, including any attached notices and instructions, to ensure a smooth and compliant withdrawal process.

Documents used along the form

When managing retirement accounts, such as a 401(k) with Transamerica, it's important to understand the additional forms and documents that often accompany the primary Distribution Request Form. These supplemental materials play crucial roles in ensuring that the withdrawal or rollover process aligns with legal guidelines and personal retirement goals. Below is a rundown of other essential documents and forms that are frequently used alongside the Transamerica 401K Withdrawal form.

  • IRS Special Tax Notice: This document provides detailed information about the tax implications of distributions. It helps individuals make informed decisions about their withdrawal choices.
  • Qualified Joint and 50% Contingent Survivor Annuity Form: For plans that offer annuities, this form outlines the benefits and terms of selecting a joint and survivor annuity option, which is crucial for married participants considering the best way to provide for a surviving spouse.
  • Plan’s Summary Plan Description (SPD): The SPD is a comprehensive document that includes all the information about the plan's provisions, benefits, and rights. Understanding the SPD is critical before making distribution decisions.
  • Spousal Consent Form: If a plan requires spousal consent for certain types of distributions, this form documents the spouse's understanding and agreement to the withdrawal terms, ensuring compliance with federal regulations.
  • Loan Payoff Instructions: For individuals with outstanding loans from their 401(k), this document clarifies how loans will be treated upon taking a distribution, which could include full payment or default and tax implications of outstanding balances.
  • Beneficiary Designation Form: Ensures that the account holder has specified beneficiaries, which is critical in planning the distribution of assets in the event of the account holder's death.
  • Rollover Form: When transferring funds from a 401(k) to an IRA or another retirement plan, this form outlines the rollover process, options, and potential tax consequences, making it easier to manage retirement savings efficiently.
  • State-Specific Tax Withholding Form: Given that state tax regulations can vary, this form allows individuals to specify their state income tax withholding preferences, aligning with their broader tax planning strategies.

These documents collectively ensure that all facets of a 401(k) withdrawal or rollover are considered, making the process as seamless and aligned with the individual's needs as possible. Whether transitioning to retirement, moving funds to a new retirement account, or understanding the tax implications of a distribution, these forms provide the necessary framework to navigate the complexities of managing retirement assets.

Similar forms

  • IRA Distribution Request Form - Similar to the Transamerica 401K Withdrawal Form in the way that it allows individuals to specify how they would like to receive distributions from their IRA, including options for direct rollover to another retirement account, a combination of rollover and cash, or a full cash distribution. Both forms also involve sections on tax withholdings and potential penalties.

  • Loan Application Form for 401(k) or 403(b) Plans - This document parallels the Transamerica form where it mentions handling outstanding loans upon requesting a distribution. Both documents address the implications of outstanding loans on the distribution process.

  • Qualified Domestic Relations Order (QDRO) Distribution Request - Similar in context to the section in the Transamerica form dealing with payments to alternate payees under QDRO in divorce proceedings, allowing for the division of retirement benefits to satisfy marital separation, divorce, or child support obligations.

  • Beneficiary Designation Form - While focusing more on establishing beneficiaries for an account, it shares the aspect of preparing for future distributions of funds, akin to how the Transamerica form plans for the distribution of retirement assets.

  • Required Minimum Distribution (RMD) Form - This is related in how it specifies the processing of distributions, in particular the minimum amounts that must be withdrawn annually starting at a certain age, as mentioned in the warning about needing to satisfy RMDs before processing a direct rollover.

  • Annuity Purchase Request Form - Linked directly to the section on the Transamerica form where it offers the option to use the accumulated balance to purchase an annuity, addressing similar financial planning strategies for retirement income.

  • Hardship Withdrawal Request Form for 401(k) Plans - Although specifically excluded from use in place of the Transamerica form, it shares a context in providing a means for participants to access funds prematurely under qualifying conditions, necessitating thorough documentation similar to withdrawal requests.

  • Spousal Consent Form - This document is paralleled by Section H of the Transamerica form, necessitating spousal consent for certain distributions, underlining the importance of spousal rights in retirement and annuity decisions.

  • Change of Address Form for Retirement Accounts - Similar to how the Transamerica form uses participant information including address for mailing distributions, ensuring the correct and updated address is on file is crucial for both forms to accurately process requests.

  • Investment Election Form for Retirement Accounts - Though it deals more with allocating contributions among available investment options, it shares the theme of planning for future financial needs with the Transamerica form, which focuses on the distribution phase.

Dos and Don'ts

When filling out the Transamerica 401K Withdrawal form, it's important to navigate the process with attention to detail and awareness of the rules. Here’s a list to help ensure the process goes smoothly:

Things You Should Do

  • Read the IRS Special Tax Notice and the annuity option explanation (if applicable) thoroughly before starting.
  • Complete all relevant sections (A-H) accurately, and don't skip Section D if you don't have a Roth 401(k) account.
  • Sign the form in Section I after reviewing all entries for accuracy.
  • Submit the form to your employer for their signature and processing. Do not mail it directly to the Processing Center.
  • Check with your Plan Administrator regarding any distribution fees that may apply to your request.

Things You Shouldn't Do

  • Don't leave any required information blank. Missing or incomplete information can delay processing.
  • Avoid making direct requests to the Processing Center. Your employer must first sign and submit the form.
  • Don't overlook the Spousal Consent section (Section H), if applicable, based on your marital status and plan details.
  • Refrain from guessing on details like your plan allows for certain withdrawal types. Verify if unsure.

Misconceptions

Understanding the Transamerica 401K Withdrawal form can sometimes be challenging, leading to misconceptions that may affect your decision-making process. Here are six common misconceptions and their clarifications:

  • Withdrawal for any reason: It's a common belief that you can make withdrawals for any reason. However, the form specifies reasons including termination of employment, retirement, disability, and plan termination. Withdrawals cannot be made lightly or for any reason outside these specified situations.
  • Spousal consent is not always necessary: Many individuals think spousal consent is never needed. In reality, if your plan offers annuities and your vested account balance exceeds $5,000, your spouse must consent to the withdrawal if you're married. This ensures both parties acknowledge the financial decisions being made.
  • Direct mailing to the processing center: A frequent misunderstanding is that the completed form should be sent directly to the processing center. The instructions clearly state that the form must be submitted to your employer for signature and then the employer will forward it to the processing center, maintaining the proper chain of custody.
  • Federal and state income tax withholdings are standard: There's a notion that federal and state income tax withholdings apply uniformly. However, tax withholding varies, especially with direct rollovers where federal tax isn't withheld. Additionally, state tax withholding requirements differ based on your state's rules, making it essential to understand the specific tax obligations.
  • All withdrawals are subject to a flat fee: Some believe all withdrawals incur a standard fee. The form indicates that fees, if any, depend on plan provisions and are not standard across all distributions. It's important to consult with your Plan Administrator to determine if a distribution fee applies to your request.
  • Loan repayments can be ignored: There's a misconception that outstanding loan amounts don't affect the withdrawal process. If you have an outstanding loan, it must be repaid or it will become taxable. Ignoring loan repayments can lead to unexpected tax liabilities.

By addressing these misconceptions, individuals can better navigate their 401K withdrawal decisions, ensuring they are made with accurate understanding and awareness of the rules and regulations governing their retirement plan.

Key takeaways

Filling out and using the Transamerica 401K Withdrawal Form requires attention to detail and understanding of the rules that govern 401K distributions. Here are six key takeaways for individuals considering making a withdrawal from their 401K plan.

  • Read the IRS Special Tax Notice and annuity option explanations first. The form advises participants, especially those whose plans offer annuities, to thoroughly review the attached IRS Special Tax Notice and, if applicable, the explanation regarding qualified joint and 50% contingent survivor annuity before proceeding.
  • Accurate completion and signatures are necessary. The participant (and spouse if the plan includes annuity options and they are married) along with the Plan Administrator must completely fill out and sign the form. This includes providing detailed participant information, choosing the reason for distribution, and deciding on the form of payment among other requirements.
  • Do not mail the form directly to the Processing Center. Participants are instructed not to send the form directly to the stated processing center but rather to submit it through their employer for the necessary additional signatures and processing.
  • Different sections for Traditional and Roth 401(k) accounts. The form has separate sections for choosing the form of payment from Traditional and Roth 401(k) accounts, specifying rollover options, cash distributions, or a combination of both, which allows for tailored distribution based on the type of account.
  • Understanding tax implications. The form outlines the tax withholding requirements for different types of distributions, emphasizing the impact of choosing a direct rollover versus cash distribution and the mandatory federal income tax withholding for eligible rollover distributions not directly rolled over.
  • Spousal Consent might be required. For married participants, particularly those with vested balances greater than $5,000 and whose plans offer annuities, spousal consent could be necessary. This part of the process is aimed at protecting spousal rights to retirement benefits and requires the completed Section H of the form to be witnessed by a plan representative or notarized if applicable.

Each step provides crucial instructions and information that ensures the withdrawal process adheres to plan rules and federal regulations, safeguarding both the participant's and their beneficiaries' interests.

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