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We specialize in retirement plan analysis for divorce & economic loss matters

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What If I Change Jobs Before I Pay My Loan Back?

Q. Mackenzie T. of Colorado wants to know: "What If I Change Jobs Before I Pay My Loan Back?"

A. Brett Disdale from Pension Evaluators & QDROS Of Troyan, Inc Associates Group, answers: "If you should terminate employment with an outstanding loan balance, you will be required to repay the loan in full within 60 days. If you cannot do this, the loan will be classified as distributable income and will be in default. The outstanding balance will then be subject to income tax (both federal and state) and subject to a 10% early withdrawal penalty (if you are under age 59½).

This will also affect the distribution of your entire plan balance, in that you will be taxed and amounts will be withheld for the full value of your account, but your net distribution will be reduced by your outstanding loan balance. In rare circumstances, some employers allow new employees to rollover loan balances from a prior retirement program. However, a loan cannot be rolled into an IRA.

When your loan defaults, you will receive a Form 1099-R which will show you the exact amount to report. (A copy of this form is submitted to the IRS.) You should receive this form by January 31st following the year in which your distribution occurs."

Brett Disdale

Lead QDRO Analyst

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