Free Transamerica 401K Withdrawal Form in PDF

Free Transamerica 401K Withdrawal Form in PDF

The Transamerica 401K Withdrawal Form is a crucial document for individuals looking to make distributions from their 401K plan. This form covers a range of distribution requests except for Death Benefit Claims, Required Minimum Distributions, and Hardship Withdrawal Requests, outlining specific instructions for participants and employers to ensure accurate processing. Before you begin the withdrawal process, it's essential to read the accompanying IRS Special Tax Notice and, if applicable, the annuity option explanation. Ready to access your funds? Click the button below to start filling out your Transamerica 401K Withdrawal Form.

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Navigating the path to accessing funds from a 401K can often seem like a daunting journey, fraught with complex forms and intricate regulatory notices. At the heart of this process for many, is the Transamerica 401K Withdrawal form, a pivotal document designed to guide participants through the procedures for requesting distributions from their retirement accounts. This crucial form not only outlines the steps for completing and submitting a request but also ensures adherence to plan-specific stipulations, including spousal consent where applicable and the selection of a distribution method. It necessitates meticulous attention to participant information, reasons for the distribution request, and the detailed selection of payment forms, whether opting for a direct rollover, a combination of rollover and cash, or a complete cash withdrawal. Moreover, the form provides clear directives on handling annuity options, outlines tax implications, and delineates the process for loan payoff, should it be necessary. Equally important is the attached IRS Special Tax Notice, which parties must read to understand the tax effects of their decisions fully. By carefully completing the Transamerica 401K Withdrawal form, participants can navigate the intricate process of accessing their funds, whether due to retirement, hardship, or other personal reasons, with a clearer understanding of the consequences and obligations tied to their decision.

Preview - Transamerica 401K Withdrawal Form

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

Page 3 of 28

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

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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

Document Specs

Fact Name Description
Form Purpose This form is used for requesting a distribution from a Transamerica 401K plan, excluding Death Benefit Claim, Required Minimum Distribution, and Hardship Withdrawal Request.
Completion Requirements The form must be completed and signed by the participant, their spouse if applicable, and the Plan Administrator, Trustee, or an Authorized Signer.
Participant Instructions Participants must complete Sections A-H, sign Section I, and then submit the form to their Employer for processing.
Employer Instructions Employers are required to complete Section J, sign it, and submit the form to the Processing Center.
Form of Payment Options The form allows for distributions through Direct Rollover to an IRA or another eligible plan, a combination of distribution and rollover, or a cash distribution subject to tax withholding.
Spousal Consent Section If required by the plan, spousal consent must be obtained for distributions when the vested account balance is greater than $5,000.
Annuity Request Option An option to distribute the entire account balance to purchase an annuity is available if the plan offers annuities.
Tax Withholding Information Detailed information is provided about federal and, if applicable, state income tax withholding for distributions.
IRS Special Tax Notice Requirement The form requires acknowledgment of having received and understood the IRS Special Tax Notice regarding payments from qualified plans.

Instructions on Writing Transamerica 401K Withdrawal

To efficiently complete the Transamerica 401K Withdrawal form, follow the instructions provided to guide you through each section, ensuring all necessary information is accurately reported. This process is vital for initiating a withdrawal, and accuracy is crucial to avoid delays. After completing, the form should be submitted to your employer for further processing, not directly to the processing center noted on the form.

  1. Under Section A. Participant Information, enter your employer/company name, contract number, and your personal details, including social security number, date of birth, date of hire, email address, full name, street address, phone number, city, state, and zip code. Specify your marital status by checking the appropriate box.
  2. If you desire the check to be sent via overnight mail, check the corresponding box under "MAIL DELIVERY OF DISTRIBUTIONS" and note that extra charges will apply.
  3. In Section B. Reason For Distribution Request, check the box that corresponds to the reason for your withdrawal.
  4. Section C requires you to choose the form of payment for your Traditional 401(k) account. You can opt for a direct rollover to another retirement account, a combination of a partial direct rollover and a partial cash distribution, or a full cash distribution. Fill in the necessary details based on your selection.
  5. Section D is similar to Section C but is specific to Roth 401(k) accounts. If applicable, select your preferred form of payment and provide the necessary details for a direct rollover or cash distribution.
  6. For those whose plans offer annuities and wish to proceed with this option, complete Section E. Annuity Request by providing the relevant information regarding the annuity start and payout details. Skip this section if it doesn’t apply to you.
  7. If you have an outstanding loan, Section F. Outstanding Loan Payoff Instructions outlines options for handling this scenario. However, skip this section if it does not apply to your situation.
  8. Section G discusses income tax withholding preferences for your distribution. It’s important to read the attached Special Tax Notice and indicate your withholding preferences accordingly.
  9. For those married with plans subject to spousal consent, complete Section H with your spouse’s signature and a witness by a plan representative or notary public. Skip if not applicable.
  10. Sign and date Section I to acknowledge your understanding and agreement with the information provided on the form.
  11. The form must then be submitted to your employer for the completion of Section J and further processing.

After your employer completes their portion, they will submit the form on your behalf to the specified processing center. Ensure you retain a copy of the completed form for your records.

Understanding Transamerica 401K Withdrawal

What should I do if I need to withdraw funds from my Transamerica 401K but it's not for reasons of death, required minimum distribution, or hardship?

To withdraw funds from your Transamerica 401K for reasons other than death, required minimum distribution, or hardship, you should carefully complete the Distribution Request Form sections A-H as instructed. Remember, if you do not have a Roth 401(k) Account, you can skip Section D. Also, if your plan provides for annuities and you are married, make sure to complete Section H for Spousal Consent. After completing your part, submit the form to your employer for further processing as indicated in the form; do not send it directly to the processing center.

Is it necessary for my spouse to consent to my 401K distribution?

If your plan includes annuities and your vested account balance is over $5,000, then yes, federal law requires your spouse to consent to the distribution unless another form of benefit payment is chosen with the spouse's consent. Your spouse's consent must either be notarized or witnessed by a plan representative.

Can I roll over my 401K distribution into another retirement account?

Yes, the form provides options for a Direct Rollover of all or a portion of your Traditional or Roth 401(k) account to another IRA or qualified retirement plan. Ensure you select the appropriate option under Section C for a Traditional 401(k) or Section D for a Roth 401(k). You will need to provide the new account's details, including the account number and mailing address of the trustee or custodian for the new plan or IRA.

What happens if I choose to receive part of my distribution in cash?

If you opt for a cash distribution, either in full or partially, be aware that the portion paid directly to you may be subject to 20% federal income tax withholding. It's important to consider the tax implications before deciding on this option. Additionally, if selecting a partial amount, ensure understanding the requirements for completing partial distributions.

Are there different options for receiving my distribution?

Yes, for both Traditional and Roth 401(k) accounts, you can choose a Direct Rollover, a Combination of rollover and cash, or a Cash distribution. Each option has its own tax implications and requirements, so it's vital to review your options carefully and consult with a financial advisor or the plan administrator if you have questions.

What should I do if I want my distribution sent overnight?

If you prefer your check to be sent via overnight mail, you must indicate this choice on the form and understand that an express charge of $25.00 (or $50.00 if two checks are required) will be deducted from your check. For this option, a street address must be provided as overnight mail cannot be sent to a P.O. Box.

How are taxes handled for 401K distributions?

For Direct Rollovers, no federal income tax will be withheld from the amount directly rolled over to another qualified retirement account. However, if you choose to receive any portion of the distribution in cash, or it is not a direct rollover, a mandatory 20% federal tax withholding will apply to taxable distributions over $200. State tax withholding might also apply depending on your state's rules.

Common mistakes

Filling out a 401K withdrawal form, like the Transamerica Distribution Request Form, seems straightforward, but mistakes can be easily made. These errors can delay access to funds or lead to unintended financial consequences. Being aware of common pitfalls can ensure a smooth withdrawal process.

One common mistake is not reading the attached IRS Special Tax Notice or the explanation of qualified joint and 50% contingent survivor annuity form of benefit if the plan allows for an annuity option. Thoroughly understanding the tax implications and options available can significantly impact an individual's financial planning.

Skipping the spousal consent section (Section H), when applicable, is another error. For married individuals, especially when the plan includes annuity options, spousal consent may be mandatory. Failing to complete this section could invalidate the request or delay processing.

Incorrectly filling out or overlooking the participant information in Section A is a typical error. This includes providing incomplete address details or forgetting to check the box for overnight mail, assuming it's required or desired. The accuracy of this section is crucial for ensuring the distribution is processed efficiently and sent to the correct address.

Not specifying the reason for the distribution request in Section B is another oversight. Whether it's due to termination of employment, retirement, or another valid reason, indicating the purpose is necessary for processing the request according to plan rules and potential tax implications.

Choosing the wrong form of payment in Sections C or D for Traditional or Roth 401K accounts, respectively, can lead to unexpected tax withholdings or penalties. Whether opting for a direct rollover, a combination of distribution and rollover, or a cash distribution, understanding each option's tax and penalty implications is essential.

Forgetting to indicate if a distribution is due to an outstanding loan in Section F can complicate matters, especially if the loan defaults and becomes taxable. Individuals should clarify their intentions regarding loan payoff or acknowledge the tax implications of default.

Incorrectly handling income tax withholding in Section G, either by not understanding the distinction between eligible rollover distributions and other types of distributions, or not electing state income tax withholding appropriately based on residency, can lead to unexpected tax bills or refunds.

Omitting the participant or employer signature in Sections I or J is a clear oversight, yet it's surprisingly common. These signatures are necessary for verifying the request and acknowledging the terms and conditions of the withdrawal.

Finally, directly mailing the form to the processing center instead of submitting it to the employer for signature and processing, as instructed, leads to processing delays. The proper channel ensures all checks and balances are met before the distribution is processed.

By avoiding these common mistakes, individuals can ensure a smoother, more efficient 401K withdrawal process, helping them access their funds in a timely and tax-efficient manner.

Documents used along the form

When considering the process of withdrawing from a Transamerica 401K plan, understanding the necessary documents and forms aids in ensuring a smooth and efficient transaction. In addition to the Transamerica 401K Withdrawal form, several other forms and documents are often part of this process, each serving a specific purpose in the broader context of managing and accessing retirement funds.

  • IRS Special Tax Notice: This document provides critical information regarding the tax implications of distributions from retirement plans. It educates individuals on how their withdrawals will be taxed by the federal government and highlights the importance of understanding these tax consequences before making a withdrawal decision.
  • Qualified Joint and 50% Contingent Survivor Annuity Form: If the plan allows for annuity options, this form details the terms and conditions of electing a joint and survivor annuity. It’s important for married participants, outlining how benefits will be paid to the surviving spouse upon the death of the participant.
  • Plan Administrator Consent Form: This form is necessary for verifying that the plan administrator, trustee, or an authorized signer has reviewed and approved the withdrawal request. It ensures that all withdrawals are in compliance with the plan's terms and conditions, safeguarding both the participant's and the employer's interests.
  • Spousal Consent Form: When applicable, this document captures the formal consent of the spouse to the distribution of the retirement funds in a manner that may not provide a survivor benefit to them. It is a key component for married participants in plans that offer annuities, ensuring that both parties agree to the chosen form of benefit payment.

Understanding these documents and forms can significantly influence one's decision-making process regarding 401K withdrawals. Each document provides safeguards, information, or permissions central to the withdrawal process. Whether it’s gaining knowledge on tax implications, understanding annuity options, ensuring administrative approval, or obtaining spousal consent, the importance of these documents cannot be overstated. Their collective role ensures that participants make informed decisions while remaining compliant with both plan specifications and federal regulations.

Similar forms

The Transamerica 401(k) Withdrawal Form has similarities with several other financial and legal documents found within retirement planning and employment separation processes. One such document is the IRA Rollover Form. Just like the 401(k) Withdrawal Form, the IRA Rollover Form is used to move funds from one retirement account to another without incurring immediate tax penalties. Both documents require detailed information about the account holder and the new retirement account, ensuring the rollover adheres to IRS regulations and secures the desired tax treatment.

Another related document is the Beneficiary Designation Form common in retirement and insurance plans. This form, similar to the 401(k) Withdrawal document, involves specifying preferences for allocating assets after the account holder's death. Both documents are crucial in estate planning, ensuring that assets are distributed according to the account holder's wishes and providing important information about beneficiaries, much like spousal consent is required for certain 401(k) decisions.

The Hardship Withdrawal Request form, though not usable interchangeably with the Transamerica 401(k) Withdrawal Form, shares similarities in its use case. It is another form within the context of 401(k) plans allowing for funds to be withdrawn under specific, IRS-approved circumstances of financial need. Both forms thus cater to different needs for accessing funds – the Hardship Withdrawal for immediate financial relief under strict conditions and the Withdrawal Form for broader circumstances like retirement or termination.

The Loan Application Form for 401(k) plans also bears similarities. While it enables borrowing against 401(k) funds rather than withdrawing them, both forms are instrumental in accessing 401(k) money under specific conditions. Required information often includes personal identification, employment details, and the intended use of the funds - though for distinctly different purposes, with one for repayment under terms and the other potentially ending the investment in the 401(k).

Similarly, the Annuity Election Form parallels the Transamerica 401(k) Withdrawal Form when an account holder decides to convert their retirement savings into an annuity. Both documents involve making critical financial decisions regarding retirement funds and often necessitate spousal consent. They include options for distribution and outline how the account holder wishes to receive payments, further establishing measures for financial security in retirement.

Finally, the Qualified Domestic Relations Order (QDRO) form shares a connection with the Withdrawal Form. QDROs are legal orders following a divorce or legal separation that dictate how retirement assets should be divided between spouses. Like the Withdrawal Form's section on distributions to alternate payees due to divorce proceedings, it highlights the legal intricacies involved in distributing retirement assets affected by personal circumstances.

Each of these documents plays a vital role in managing retirement savings, requiring careful consideration and often thorough understanding of regulations to ensure favorable outcomes for the account holder. While they serve different purposes, all are interconnected in the broader context of retirement planning and financial management.

Dos and Don'ts

When filling out the Transamerica 401K Withdrawal form, there are specific guidelines you should follow to ensure a smooth processing experience. Below are five practices to embrace, as well as five to avoid.

Do:
  1. Read the attached IRS Special Tax Notice and, if applicable, the explanation of qualified joint and 50% contingent survivor annuity form of benefit before filling out the form.

  2. Complete all sections that apply to your situation, from A to H, ensuring your information is accurate and complete.

  3. Check with your Employer or Plan Administrator if you are unsure about any fees or the applicability of spousal consent requirements in Section H.

  4. Ensure that the form is signed by the necessary parties, including your spouse if Section H applies to you.

  5. Submit the form to your employer for processing, as mailing it directly to the Processing Center can lead to delays or processing issues.

Don't:
  1. Send the form directly to the Processing Center listed at the end of the document; it must be submitted through your Employer for signature and processing.

  2. Leave any applicable sections incomplete, especially regarding your choice of payment form in Sections C or D, as missing information will result in processing delays.

  3. Attempt to use this form for purposes it's not designed for, such as Death Benefit Claim, Required Minimum Distribution, or Hardship Withdrawal Request, to avoid processing errors.

  4. Ignore the specific distribution options and tax implications outlined in Sections G and H, as making an uninformed decision could have significant financial consequences.

  5. Overlook the requirement for spousal consent if your plan mandates it and your vested account balance is over $5,000, to ensure compliance with plan rules and federal regulations.

Misconceptions

Understanding the Transamerica 401(k) Withdrawal Form involves clarifying common misconceptions that often arise. These misunderstandings can lead to confusion about how the withdrawal process works, potentially impacting financial planning and retirement outcomes. Below are eight common misconceptions about the Transamerica 401(k) Withdrawal Form and the truths behind them:

  • Any withdrawal reason is acceptable: The form clearly specifies that it cannot be used for Death Benefit Claims, Required Minimum Distributions, or Hardship Withdrawal Requests. There are designated procedures for these situations, emphasizing the need for careful attention when determining the purpose of a withdrawal.
  • Direct submission to the Processing Center is required: Contrary to this belief, the form must first be submitted to the employer for signature and processing. Direct submission to the Processing Center is not the correct procedure, highlighting the importance of employer involvement in the withdrawal process.
  • Marital status does not affect the process: If you're married and your plan allows for annuities, spousal consent is required in Section H of the form. This underscores the legal protections in place for spouses regarding retirement benefits.
  • Withdrawing funds is tax-free: Unless directly rolled over into another eligible retirement plan, withdrawals are subject to 20% federal income tax withholding. This tax impact is a crucial consideration for anyone thinking about withdrawing funds from their 401(k).
  • All distributions are sent by standard mail: The form offers an option for overnight mail delivery, albeit with an associated express charge. This provides flexibility for recipients who may need their distribution more urgently.
  • Annuities are an automatic option: Annuity options are available only if the plan allows, and typically for accounts with a vested balance over $5,000. This selective availability highlights the need to understand your plan's specific provisions.
  • Loans must be repaid or else: If you have an outstanding loan and request a distribution due to termination of employment, retirement, or disability, the loan may be treated as paid or defaulted and become taxable. This clarifies the potential consequences on outstanding loan balances following a distribution request.
  • Spousal consent is always needed for withdrawals: Spousal consent is specifically required if the vested account balance is over $5,000 and the plan includes provisions for joint and survivor annuities, reflecting the protective measures for spousal rights in retirement benefits.

Correcting these misunderstandings ensures that individuals are better informed about the specifics of the Transamerica 401(k) Withdrawal Form, allowing for more accurate expectations and planning around retirement funds management.

Key takeaways

Key Takeaways about Filling Out and Using the Transamerica 401K Withdrawal Form

  • Before completing the form, read the attached IRS Special Tax Notice and if applicable, the explanation of Qualified Joint and 50% Contingent Survivor Annuity Form of Benefit.
  • Do not use this form for Death Benefit Claim, Required Minimum Distribution, or Hardship Withdrawal Request.
  • The form requires completion and signatures by both the participant (and spouse if married and plan allows for annuities) and the Plan Administrator, Trustee, or an Authorized Signer.
  • Important participant instructions include completing sections A-H, signing section I, and submitting the form to the employer for processing.
  • The employer must complete section J, sign it, and submit the form to the Processing Center; it should not be mailed by participants directly.
  • The form includes specific sections for different types of distributions such as Termination of Employment, Retirement, Disability, and others. Participants must select the reason for their distribution request.
  • Participants can choose between a direct rollover, a combination of distribution and rollover, or cash for their distribution method.
  • Spousal consent might be required if the plan is subject to such requirements and the vested account balance is greater than $5,000.
  • Participants should ensure all provided information is true and correct before signing. The act of signing acknowledges receipt and understanding of the special tax notice and terms of the distribution request form.

Remember, every item filled out on the form impacts the taxation and handling of your 401(k) withdrawal. Therefore, verify all the details with your Plan Administrator if you have any questions or require clarification.

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