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Tax treatment of 401k in-service withdrawals

Date 2025-10-16 01:05 -0400
From Rich Carreiro <rlc-news@rlcarr.com>
Newsgroups misc.taxes.moderated
Organization A noiseless patient Spider
Message-ID <87zf9rbfnp.fsf@carreiro.org> (permalink)
Subject Tax treatment of 401k in-service withdrawals

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I've been looking at my employer's 401k plan Summary Plan Description
and it says that when an employee turns 59.5 in-service withdrawals
are allowed and up to all of the vested balance can be withdrawn.

I have just under 2 years to go to then and as I'm not happy with
the investment choices I'm given (overpriced funds) I'd like to
use this to be able to invest the money as I see fit.

Question then: can 401k in-service withdrawals be rolled into
an IRA (and a Roth IRA for the Roth 401k piece)? Or do in-service
withdrawals have to be essentially be taxable withdrawals and
can't be rolled over?

If they can be rolled over does the law allow for direct
rollovers (if the custodian supports that) or do you have
to take a "taxable" withdrawal (and suffer the 20% withholding)
and roll that into an IRA within 60 days, making up the withheld
amount out-of-pocket (and then essentially recovering it when
you file your return for that year)?

-- 
Rich Carreiro
rlc-news@rlcarr.com

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Tax treatment of 401k in-service withdrawals Rich Carreiro <rlc-news@rlcarr.com> - 2025-10-16 01:05 -0400

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