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Retirement Planning
Chapter 6: Stock Bonus Plans & ESOPs/DISTRIBUTIONS FROM ESOPs (1 OF 2)
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Chapter Study Session

Chapter 6: Stock Bonus Plans & ESOPs

DISTRIBUTIONS FROM ESOPs (1 OF 2)

01.Core Concepts

• The distribution of the participant's account balance in the plan will commence not later than 1 year after the close of the plan year: • in which the participant separates from service by reason of the attainment of normal retirement age under the plan, disability, or death, or • which is the 5th plan year following the plan year in which the participant otherwise separates from service • Participant can demand distribution of employer securities.