{"meta":{"key":"r031--pass-01","task":"R031","title":"Federal retirement-plan participant loans, deemed distributions and plan-loan offsets","parent_title":"Borderline contingent and mislabeled debt","edition":"pass-01","path":"/research/r031--pass-01/","kind":"split_pass","category":"subject","role":"primary_area","area_numbers":[31],"groups":["debt-types"],"date":"2026-10-28","tables":20,"claims":87,"sources":37,"review_status":"scoped_coordinator_federal_participant_loan_review_complete_fresh72_402_access_and_all_source_history_application_parent_holds","review_complete":true,"sha256":"c70074d2b1abe5940cf6d9f9414d276bc97e06ccf59ecdc30b0a3440809e9218","headings":["1. Scope, access record, and principal finding","Identifier convention","2. Provision-specific comparison","3. Atomic claim table: substantive findings","A. Coverage, definitions, and the absence of an automatic loan entitlement","B. Initial amount, lookback, aggregation, agreement, and refinancing","C. Repayment, residence, leave, military service, and disaster exceptions","D. Failure, default, cure, deemed-distribution amount, and later treatment","E. Actual offset, QPLO, severance, eligibility, and basic rollover periods","F. Extensions, waivers, and postponements—distinct conditional routes","G. Statutory and regulatory transitions","H. ERISA exemption conditions and limitations","4. Transition and official-example read index","4.1 Transition matrix","4.2 Official examples actually read","5. Granular coverage and substantive qualitative branches","6. Blank audit worksheet","7. Source register: R031-P1-S001+","Register conventions","7.1 Principal statutes and regulations","7.2 Final rules, session laws, and historical proposal","7.3 Official interpretations and explanatory materials","8. Source-read and retrieval-failure log","8.1 Read completion and limits","8.2 Exact retrieval failures and their consequences","9. Question-to-claim/source crosswalk","10. Explicit gaps and researcher self-check","10.1 Gaps that remain open","10.2 Researcher self-check—not independent review"],"generation_provenance":{"actual_route":"regular_chat_adaptive_models","actual_model":"GPT-6","actual_mode":"Pro","provenance_limit":"Actual documented capture labels only; missing labels remain unknown. No preferred setting is inferred as actual execution."},"public_id":"R031/pass-01","facets":{"geography":["us","us-federal"],"debt_type":["retirement_plan_loans"],"stage":[],"subject":[]},"scope":"SettleADebt R031 PASS-01 — FIRST FOCUSED A031 COMPONENT: US FEDERAL QUALIFIED RETIREMENT-PLAN PARTICIPANT LOANS, DEEMED-DISTRIBUTION AND PLAN-LOAN-OFFSET DISTINCTIONS. A031 also covers policy loans, earned-wage access, home-equity investments, undrawn lines, uncalled guarantees, sales, future payments and fabricated/released/discharged claims. Independently investigate ONLY the published generic federal tax and ERISA participant-loan framework and necessary distinction between outstanding loan, deemed distribution, actual offset and qualified plan loan offset. No prior research chat or unreviewed library finding is a foundation. No actual or invented participant/employer/plan/provider/person/entity/account/beneficiary/property/case-record/docket-status or identifier query. Generic roles and unfilled worksheets only.","pending_corrections":0},"markdown":"# SettleADebt R031 PASS-01\n\n## 1. Scope, access record, and principal finding\n\n**A compliant outstanding participant loan, a deemed distribution, an actual plan loan offset, and a qualified plan loan offset are distinct legal categories.** A deemed distribution does not, by itself, establish that the accrued benefit was reduced, that the loan was cancelled, or that collection is authorized. An actual offset applies an accrued benefit toward repayment. A qualified plan loan offset is a subset of actual offsets with additional statutory and regulatory predicates and a different rollover period. Tax treatment, plan-operation requirements, and the ERISA prohibited-transaction exemption require separate analysis. **C001–C012, C036–C064, C076–C087.** [ecfr.gov+2](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com)\n\n**Actual access date:** October 27, 2026, America/Los_Angeles. The access-time check returned October 27, 2026, 6:11 p.m. at UTC−07:00. The research used published public legal materials; it did not use a prior research chat or a Library finding as a foundation.\n\n**Currentness is bounded, not certified as a complete amendment or later-history audit.** The principal eCFR bodies displayed currency through October 26, 2026. Readable OLRC statutory compilations displayed different endpoints, including October 7 for §72, October 15 for §1108, and October 20 for §402. Attempts to obtain later versions of some sections failed. Current §1101 text was not recovered; the 2024 edition was read and is treated as historical. The source register and failure log preserve these distinctions.\n\nNo actual participant, employer, plan, provider, beneficiary, account, property, age, balance, loan agreement, payment, default, separation, tax year, return, extension, rollover, security, rate, or fiduciary decision is selected. No actual eligibility, liability, filing, collection, or deadline conclusion follows from this report.\n\n### Identifier convention\n\nThe full source identifiers are **R031-P1-S001–S037**; the full atomic claim identifiers are **R031-P1-C001–C087**. Short references such as **S002** and **C037** below refer to those full identifiers. **B001–B035** identify the qualitative branches and granular coverage rows; **E001–E008** identify the official-example read index.\n\n## 2. Provision-specific comparison\n\n| Category | Necessary legal event or predicate | Federal tax characterization | Rollover treatment | What the category does not establish |\n| --- | --- | --- | --- | --- |\n| **Outstanding loan satisfying §72(p)(2)** | A covered loan satisfies the applicable amount, agreement, repayment-term, amortization, and other applicable requirements. Residence, leave, military, disaster, refinancing, and prior-deemed-loan rules require their own predicates. | The §72(p)(1) deemed-distribution rule does not apply to the qualifying extent. This is not a determination of full plan qualification. | There is no distribution to roll over merely because a compliant loan remains outstanding. | A right to receive a loan; compliance with all plan terms, ERISA, §4975, or other tax-plan requirements. **C001–C035.** |\n| **Deemed distribution** | A §72(p) condition fails at origination or later, accounting for any applicable cure or suspension rule. | A distribution for specified tax purposes; basis and any applicable additional tax must be analyzed separately. It is not itself a distribution of the accrued benefit. | A deemed distribution is excluded from eligible rollover distributions. | Cancellation, an actual offset, extinguishment of every obligation, permission to execute security, or proof of a collectible balance. **C036–C048.** |\n| **Actual plan loan offset** | Under the governing plan-loan terms, the accrued benefit is reduced to repay the loan, including enforcement of the plan’s security interest. The regulation also expressly addresses cancellation, acceleration, and default treatment under those terms. | An actual distribution. Prior deemed-distribution treatment and basis must be coordinated; an actual offset does not automatically create a second inclusion of the same amount. | If otherwise an eligible rollover distribution, the ordinary period applies unless the offset qualifies for the QPLO rule or another applicable relief provision. | That every offset is permissible under distribution restrictions; that every offset is a QPLO; that an employment separation alone proves an offset. **C043–C064.** |\n| **Qualified plan loan offset—QPLO** | An actual offset arises solely from plan termination, or failure to meet repayment terms because of severance; the loan met §72(p)(2) immediately before the relevant termination or severance. The severance branch also requires the regulatory timing conditions. | An actual offset with a special rollover-period rule. “Qualified” does not erase other eligibility requirements. | For an otherwise eligible rollover distribution, the period ends on the individual’s tax-return filing due date, including extensions, for the taxable year in which the offset is treated as distributed. | An automatic tax exemption, a universally available return extension, an extra year after separation, or extended timing for accompanying cash. **C052–C070.** |\n| **ERISA participant-loan exemption** | Where applicable, all §1108(b)(1) and §2550.408b-1 conditions must be satisfied, together with their coverage and scope limitations. | This exemption does not determine §72(p) income treatment. | It does not determine rollover eligibility or timing. | A duty to offer loans, proof that a particular rate or collateral is adequate, or exemption from every fiduciary prohibition. **C076–C087.** |\n\nThe operative distinctions appear in §1.72(p)-1 Q&As 11–13, 19 and 21, current §1.402(c)-2(g), and §2550.408b-1(a). [ecfr.gov+4](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com)\n\n## 3. Atomic claim table: substantive findings\n\n### A. Coverage, definitions, and the absence of an automatic loan entitlement\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C001** | Section 72(p)(1) treats an amount received directly or indirectly as a loan by a participant or beneficiary from a qualified employer plan as a distribution, subject to the applicable exception. The statutory structure starts with deemed-distribution treatment; qualifying loans obtain an exception to that treatment. | **S001**, §72(p)(1)(A), (2); **S002**, Q&As 1(a), 3. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C002** | Assignments, pledges, and agreements to assign or pledge a plan interest can be treated as loans. A loan or pledge involving a contract purchased under a qualified employer plan remains within the rule, including a distributed contract under Q&A-1. Pledging the plan benefit to secure that same plan loan does not require counting both the loan and the pledged amount as separate loans. | **S001**, §72(p)(1)(B), (5); **S002**, Q&A-1(a)–(b). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C003** | The §72(p) categories include a §401(a) plan with a §501(a)-exempt trust, a §403(a) annuity plan, the specified employer-contributed §403(b) arrangement, the defined government plans whether or not qualified, and plans formerly described or determined to be within these categories. The term is not limited to a conventional §401(k) arrangement. | **S001**, §72(p)(4); **S002**, Q&A-2(a)–(e). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C004** | Federal coverage definitions must be kept separate. Section 72(p)(4)(B) uses a government plan “established and maintained” for employees by the specified governmental bodies. ERISA §1002(32) uses “established or maintained” and contains additional federal classification provisions. Church-plan definitions and exclusions also have nested conditions; a governmental or church label alone does not select every tax and ERISA consequence. | **S001**, §72(p)(4)(B); **S003**, §414(d), (e); **S015**, §1002(32)–(33). [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C005** | The participant-loan exception is not an IRA-loan exception and does not supply a universal rule for insurance-policy loans. The IRS loan FAQ expressly distinguishes IRA-based arrangements. Section 72(p)(5)’s rule for a contract purchased under a qualified employer plan does not bring every independently held insurance contract into this component. | **S001**, §72(p)(4)–(5); **S020**, introductory loan-availability discussion. IRA and independent policy-loan consequences remain excluded. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C006** | Federal tax permission for a plan loan does not require a plan to offer one. A plan may offer a more limited loan feature, subject to applicable law. Neither the statutory maximum nor the tax exception creates an individual entitlement to that amount. | **S020**, FAQ on whether a plan must offer loans and maximum amounts; **S013**, (d), requiring the program’s own terms. The FAQ is explanatory, not operative law. [Internal Revenue Service+1](https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com) |\n| **R031-P1-C007** | ERISA Title I coverage begins with §1003(a) and its employment/commerce predicates. Section 1003(b) excludes the defined governmental plans, qualifying church plans without the specified §410(d) election, plans maintained solely to comply with listed benefit laws, certain plans maintained outside the United States, and unfunded excess-benefit plans. These are separate coverage inquiries. | **S014**, §1003(a)–(c), complete; **S015**, relevant §1002 definitions. Only U.S. federal classifications are addressed. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com) |\n| **R031-P1-C008** | Section 2510.3-3 distinguishes plans without employee participants and contains owner/spouse and partner/spouse rules, including its express cross-reference exception. Part 4 coverage also requires attention to §1101. The retrieved 2024 §1101(a) contains the unfunded select-management/highly-compensated deferred-compensation and specified partnership-agreement exclusions; **current confirmation of that section remains unresolved**. | **S016**, (a)–(d), including (c)’s cross-reference; **S026**, historical §1101(a)(1)–(2). The cross-referenced §2510.3-55(d) was not independently analyzed. [ecfr.gov+1](https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com) |\n| **R031-P1-C009** | Section 4975 has its own plan and disqualified-person coverage, exclusions, and parallel loan exemption. Its categories do not simply duplicate §72(p)’s categories or ERISA Title I coverage. Compliance with §72(p) alone therefore does not establish §4975 or ERISA compliance. | **S027**, §4975(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g); **S002**, introductory disclaimer; **S013**, (a)(1)–(3). [uscode.house.gov+3](https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com) |\n| **R031-P1-C010** | Section 403(b) and eligible governmental §457 plans have separate operational loan tests involving facts and circumstances, fixed repayment schedules, reasonable interest, and prudent repayment safeguards. Section 1.457-6(f)(1) treats loans of deferred amounts from an eligible plan of a tax-exempt entity differently: as paid or made available in violation of §457(d). The governmental rule must not be extended to that category. | **S036**, §1.403(b)-6(f), §1.403(b)-7(d); **S037**, §1.457-6(f)(1)–(3), §1.457-7(b)(3). [ecfr.gov+3](https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com) |\n| **R031-P1-C011** | If the purported transaction does not create a bona fide debtor-creditor relationship, including an express or tacit understanding that repayment will not occur, Q&A-17 treats the transfer as an actual distribution rather than a loan or §72(p) deemed distribution. This is a conditional legal rule, not a finding that any claim or transaction is fabricated. | **S002**, Q&A-17, complete. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C012** | Q&A-18 excludes a narrowly defined ordinary-course residential-mortgage investment program from §72(p): acquired property must be primary security, the loan cannot exceed its fair market value, the program must allocate assets in advance and use commercial financial criteria, and the stated employment-maturity, individual-account-earmarking, participant-only, and officer/director/owner restrictions apply. Only the participant-only restriction has the specified continuous-program grandfather rule. This is distinct from the principal-residence repayment-term exception and supplies no ERISA/§4975 clearance. | **S002**, Q&A-18(a)(1)–(3), (b)–(d), complete. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n\n### B. Initial amount, lookback, aggregation, agreement, and refinancing\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C013** | Under the ordinary §72(p)(2)(A) rule, the new loan plus outstanding other loans must fit both sides of the statutory lesser-of test: the adjusted dollar ceiling and the greater of one-half the nonforfeitable accrued-benefit present value or USD 10,000. This is an aggregate limit, not simply a standalone USD 50,000 limit. | **S001**, §72(p)(2)(A)(i)–(ii); **S002**, Q&As 3–4. [uscode.house.gov](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C014** | The dollar ceiling is reduced by the excess, if any, of the highest outstanding loan balance during the one-year period ending the day before the new loan over the outstanding balance on the new-loan date. Q&A-20’s example expressly measures the latter immediately before the new loan. Paying down a prior loan does not necessarily restore the full ordinary ceiling immediately. | **S001**, §72(p)(2)(A)(i)(I)–(II); **S002**, Q&A-20(b), Example 1(ii). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C015** | The present value used for the benefit-based limit excludes accumulated deductible employee contributions. Section 72(o)(5)(A)–(B) supplies the historical contribution category and the additions/subtractions for income, gains, losses, expenses, and attributable distributions. A gross account statement amount cannot be assumed to be the required base. | **S001**, §72(p)(2)(A), concluding sentence; §72(o)(5)(A)–(B). [uscode.house.gov](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C016** | Current §72(p)(2)(E) applies §414(b), (c), and (m), then treats all plans of the resulting employer as one plan. These provisions address controlled groups, common control—including special church-related rules—and affiliated service/management groups. Separate plan names or separate employers on their face do not resolve aggregation. Detailed ownership and attribution application remains unselected. | **S001**, §72(p)(2)(E); **S003**, §414(b), (c), (m), complete selected subsections. Older guidance’s reference to paragraph (D) is stale after the credit-card amendment. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C017** | A loan made through a credit card or similar arrangement does not receive the §72(p)(2)(A) exception. The statutory effective-date note applies this prohibition to loans made after December 20, 2019. | **S001**, §72(p)(2)(D); effective-date note for Pub. L. 116-94, div. O, §108(b). Original session-law text for this amendment was not separately audited. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C018** | The loan must be evidenced by a legally enforceable agreement, potentially comprising multiple documents, specifying its amount, date, and repayment schedule and demonstrating compliance. A signature is not invariably required if the agreement is enforceable under applicable law; qualifying electronic documentation is possible. Actual enforceability and electronic-system compliance remain held. | **S002**, Q&A-3(b), complete, including §1.401(a)-21 cross-reference. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C019** | Multiple loans or a refinancing can satisfy §72(p), but the loans must collectively satisfy the amount limits and separately satisfy the applicable repayment requirements. Federal tax permission does not establish that the plan’s program allows another loan. | **S002**, Q&A-20(a)(1). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C020** | When a replacement loan extends beyond the replaced loan’s latest permissible term, Q&A-20 generally counts both loans as outstanding on the transaction date. The specified exception requires terms that would comply as two separately amortized components: the replaced balance by its original permissible end, and additional borrowing by its own permissible end. Refinancing does not universally restart a five-year period. | **S002**, Q&A-20(a)(2), complete; (b), Examples 1–2. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C021** | Section 72(p)(3) denies an otherwise allowable interest deduction during the specified key-employee period or while the loan is secured by the specified elective-deferral amounts. It does not affirmatively grant a deduction in other circumstances. Key-employee status and deduction eligibility are unselected. | **S001**, §72(p)(3)(A)–(B), including §416(i) and §402(g)(3)(A), (C) cross-references. [uscode.house.gov](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C022** | The USD 10,000 limb of the tax limit does not require a plan to lend that amount and does not override ERISA’s benefit-security limit. A loan satisfying the tax amount test can still require additional adequate collateral under the applicable exemption. | **S001**, §72(p)(2)(A)(ii); **S013**, (f)(1)–(2); **S002**, Q&A-4, Example 2’s express prohibited-transaction caution. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n\n#### Ordinary amount equation—unfilled legal template\n\nThis is a transcription of the ordinary statutory test, **not a numerical illustration or entitlement calculation**.\n\nPlain text\n```\nH = highest aggregate outstanding loan balance, in USD,\n    during the 1-year period ending the day before the new loan\n\nB = aggregate outstanding balance of other loans, in USD,\n    immediately before the new loan\n\nV = present value of the nonforfeitable accrued benefit, in USD,\n    excluding accumulated deductible employee contributions\n\nN = new loan amount, in USD\n\nLookback reduction, in USD = max(0 USD, H - B)\n\nDollar-side ceiling, in USD = 50,000 USD - Lookback reduction\n\nBenefit-side ceiling, in USD = max(0.5 * V, 10,000 USD)\n\nOrdinary aggregate ceiling, in USD =\n    min(Dollar-side ceiling, Benefit-side ceiling)\n\nRequired amount condition:\n    N + B <= Ordinary aggregate ceiling\n```\n\nAggregation, prior deemed loans, and refinancing may alter which balances must be counted. The disaster substitutions are a separate branch. No rounding convention, day-count convention, actuarial valuation, account balance, or calendar date has been supplied. **C013–C016, C020, C032, C044.**\n\n### C. Repayment, residence, leave, military service, and disaster exceptions\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C023** | The ordinary loan must, by its terms, be repayable within five years. The principal-residence exception changes that term requirement; it does not generally waive the amount, agreement, or amortization requirements. | **S001**, §72(p)(2)(B); **S002**, Q&As 3, 5–9. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C024** | Except as provided by applicable regulations, substantially level amortization is required over the loan’s term, with payments no less frequently than quarterly. A permitted maximum term does not authorize an arbitrary balloon-payment schedule. Specific leave and military provisions must be evaluated separately. | **S001**, §72(p)(2)(C); **S002**, Q&As 3, 9. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C025** | The residence exception concerns a loan used to acquire a dwelling unit that, within a reasonable time, is to be used as the participant’s principal residence, determined when the loan is made. Q&A-5 adopts the §121 meaning of principal residence; §1.121-1(b) uses facts and circumstances, including use and other indicators where multiple residences exist. The §121 sale-exclusion holding/use periods are not stated as a plan-loan term requirement. | **S001**, §72(p)(2)(B)(ii); **S002**, Q&A-5; **S017**, §1.121-1(b)(1)–(2). [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C026** | The dwelling need not secure a principal-residence plan loan. Conversely, offering a residence as collateral does not establish that proceeds satisfy the qualifying acquisition-use requirement. | **S002**, Q&A-6; **S001**, §72(p)(2)(B)(ii). The converse is the direct distinction between the use test and the security rule. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C027** | Q&A-7 imports tracing rules established under §163(h)(3)(B) for determining acquisition use. It does not import every mortgage-interest deduction condition into §72(p); Q&A-6 expressly rejects a dwelling-security requirement. Detailed tracing guidance beyond the statutory cross-reference was not exhaustively audited. | **S002**, Q&A-7; **S018**, §163(h)(3)(B)(i)–(ii). [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C028** | Refinancing generally does not qualify as a principal-residence plan loan. The stated exception permits repayment of a third-party loan only if the plan loan independently qualifies as a principal-residence plan loan without regard to the third-party loan. | **S002**, Q&A-8(a), with the complete official example read. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C029** | For a bona fide leave without pay, or with net pay after employment-tax withholding below the required installment, Q&A-9(a) permits a level-amortization suspension for no more than one year, subject to the military rule. Accrued interest remains relevant; repayment must finish by the latest permissible term, and resumed installments cannot be below the original amount. Ordinary unpaid leave does not itself add a year to that term. | **S002**, Q&A-9(a), (c), (d)(1). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C030** | If the plan suspends repayment during the specified service in the uniformed services, §414(u)(4) and Q&A-9(b) permit disregarding that suspension for the specified tax rules, even when it exceeds one year. Q&A-9(b) says “whether or not qualified military service.” Repayment must resume when that service period ends and thereafter use substantially level installments ending by the otherwise permissible term plus the permitted suspension. | **S002**, Q&A-9(b)–(c); **S003**, §414(u)(4)–(5). [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C031** | Section 414(u)(10) limits the subsection to retirement plans to which 38 U.S.C. chapter 43 applies; §414(u)(11) freezes its chapter-43 references as of December 12, 1994. The 1994 enactment’s definitions were read, but a complete frozen-date amendment reconstruction was not achieved. Q&A-9’s old military-interest example also does not establish a current, universal interest-rate rule. | **S003**, §414(u)(10)–(11); **S028**, enacted §4303; **S002**, Q&A-9(d)(2). [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com) |\n| **R031-P1-C032** | Section 72(p)(6)(A) substitutes USD 100,000 for USD 50,000 and the full nonforfeitable-benefit present value for one-half, for a qualifying loan to a qualified individual during the applicable period. Qualification requires the specified principal-abode location during the disaster’s incident period and economic loss. The lookback structure remains; the provision is not a universal increased ceiling or an ERISA collateral exemption. | **S001**, §72(p)(6)(A), (C)(i); **S029**, loan FAQ, explanatory only. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C033** | **Unresolved textual issue:** §72(p)(6)(C)(ii) starts its “applicable period” on the applicable date; §72(p)(6)(C)(iii)(II) also imports “applicable period” from §72(t)(8), whose paragraph (F)(iii) starts on the first day of the incident period. Both end by reference to 180 days after the applicable date. No beginning date is selected here. The imported disaster, area, incident-period, and applicable-date definitions in §72(t)(11)(E)–(F) were read, including their exclusions and latest-of structure. | **S001**, §72(p)(6)(C)(ii)–(iii), §72(t)(8)(F)(iii), (11)(E)–(F). The IRS FAQ does not resolve the competing language. [uscode.house.gov](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C034** | For the specified qualified individual with an outstanding loan on or after the applicable date, §72(p)(6)(B) permits a one-year delay for repayments due during the incident-period-to-180-days-after-incident-end window. Subsequent repayments may be adjusted for the delay and accruing interest; the specified period may be disregarded for term purposes. These predicates are separate from the increased-loan-limit period. | **S001**, §72(p)(6)(B)(i)–(iii). [uscode.house.gov](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C035** | The Code’s effective-date note for the 2022 permanent disaster amendment applies to disasters whose incident period begins on or after the date 30 days after December 27, 2020. The imported “applicable date” is the latest of enactment of the paragraph, incident-period start, and disaster declaration. Temporary historical relief is not a current universal loan rule. Original Pub. L. 117-328 retrieval failed, so the session-law cross-check remains a gap. | **S001**, §72(t)(11)(F)(iii), effective-date note for Pub. L. 117-328, div. T, §331(c)(2); **S029**, General FAQs and Loans Q1. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n\n### D. Failure, default, cure, deemed-distribution amount, and later treatment\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C036** | An origination failure of the repayment-term, level-amortization, or enforceable-agreement requirement produces a deemed distribution of the entire loan at origination. If the loan otherwise satisfies the requirements but exceeds the amount limit, the excess is deemed distributed. These are different failure measures. | **S002**, Q&A-4(a)–(b), complete. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C037** | For an initially compliant loan, failure to make a required installment when due ordinarily triggers a deemed distribution at failure. The administrator may allow a cure period; the outer limit is the last day of the calendar quarter following the quarter in which the payment was due. A plan may allow no cure or a shorter cure. This is not a universal 90-day rule. | **S002**, Q&A-10(a), (c); **S021**, cure-period interpretation. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C038** | An uncured repayment failure produces a deemed distribution equal to the entire outstanding loan balance, including accrued interest, at the relevant failure time after accounting for the allowed cure period. It is not limited to the missed installment. | **S002**, Q&A-10(b)–(c). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C039** | The IRS cure snapshot states that an allowed cure period must be reflected in the written plan document. CCA 201736022 discusses successive missed installments and a qualifying refinancing completed within the cure period under its stated premises. The CCA expressly cannot be used or cited as precedent; it does not establish a universal post-default cure or a fresh repayment term. | **S021**, Analysis and Examples 1–3; **S022**, Issues, Facts, Law and Analysis, Conclusions. [Internal Revenue Service+1](https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com) |\n| **R031-P1-C040** | A deemed distribution is subjected to §72’s income/basis treatment as though it were an actual distribution. If after-tax contributions or other investment in the contract exist, some portion may be nonincludible. Gross deemed-distribution amount and taxable income are therefore not necessarily identical. | **S002**, Q&A-11(a). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C041** | Q&A-11(b) applies §72(t) and the separate §72(m)(5) rule as they would apply to an actual distribution. Section 72(t)(1)’s additional tax is tied to the includible portion and the defined retirement-plan coverage, subject to exceptions and limitations. Governmental §457 treatment includes the special transferred-amount rule in §72(t)(9) and §457(a)(2). No age, exception, additional-tax amount, or full §72(t) conclusion is selected. | **S001**, §72(t)(1), necessary (2)(A), (3), (9), and §72(m)(5); **S019**, §4974(c); **S035**, §457(a)(2). [uscode.house.gov+4](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-C042** | A deemed distribution is not an actual distribution for the qualification, distribution, distribution-restriction, and vesting purposes identified in Q&A-12. It is not an eligible rollover distribution. | **S002**, Q&A-12; **S005**, §1.402(c)-2(c)(3)(iv). [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C043** | After a deemed distribution, Q&A-19(a) generally ceases to treat that amount as an outstanding loan for §72 purposes and disregards later interest on it for those purposes. Later interest is not repeatedly deemed distributed as a new loan. This rule expressly preserves the subsequent-loan rules and does not treat the loan as distributed for every Code purpose. | **S002**, Q&A-19(a). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C044** | An unpaid deemed loan, including later accruing interest, still counts for the amount limit on a subsequent loan until repaid, including by offset. A subsequent loan also needs the specified enforceable payroll-withholding arrangement or adequate additional security beyond the accrued benefit, as well as ordinary compliance. Loss of that condition before repayment can trigger a deemed distribution of the second loan. | **S002**, Q&A-19(b)(1)–(3). [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C045** | Cash repayments after a deemed distribution increase the participant’s or beneficiary’s §72(e) investment in the contract by the cash repayments. They are not after-tax contributions for all other purposes, including §§401(m) and 415(c)(2)(B). Q&A-21 is not authority to treat payment of income tax itself as a plan contribution or automatically erase the earlier event. | **S002**, Q&A-21(a)–(b); historical transition limits in Q&A-22(c). [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C046** | **Legal inference limited to these provisions:** because the regulation expressly distinguishes a deemed distribution from an accrued-benefit distribution, continuing interest, subsequent repayments, and later offsets, the tax characterization alone does not establish contractual cancellation or extinction. It also supplies no general collection permission or proof that any asserted balance is correct. | **S002**, Q&As 13, 19, 21; **S005**, (g)(3). Contract, remedies, and actual balance remain held. [ecfr.gov+3](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C047** | Q&A-14 requires prescribed reporting of the includible amount. Q&A-15 distinguishes origination treatment from later deemed distributions or offsets: at the later event, withholding requires a concurrent transfer of cash or property, excluding employer securities. Reporting or withholding treatment does not determine a collectible debt balance. No form or withholding calculation is completed here. | **S002**, Q&As 14–15, complete. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C048** | A deemed distribution does not correct a prohibited transaction under §4975. The underlying prohibited-transaction question and any correction regime are separate. | **S002**, Q&A-16, complete. Full correction/remedy analysis remains excluded. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n\n### E. Actual offset, QPLO, severance, eligibility, and basic rollover periods\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C049** | A plan loan offset is the amount by which the accrued benefit is reduced under the governing terms to repay the loan, including enforcement of the security interest. Current (g)(3)(i) also expressly includes loan cancellation, acceleration, or default treatment under those terms. It characterizes an offset distribution as actual, not deemed. The full wording must be retained; neither an isolated label nor a universal “acceleration can never be an offset” rule is supported. | **S005**, §1.402(c)-2(g)(3)(i); **S002**, Q&A-13. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C050** | Because an offset is an actual distribution, an applicable in-service distribution restriction may prohibit it even when a deemed distribution has occurred. Taxing a default does not itself permit immediate enforcement against a restricted accrued benefit. | **S002**, Q&A-13(b); **S005**, (g)(5)(vi), Example 6; **S036**, §1.403(b)-6(f). [ecfr.gov+2](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C051** | Separation from employment alone does not produce one universal tax event. Governing terms may allow continuing payments, accelerate payment before a later offset, or provide an automatic offset. The actual treatment must be established under the applicable terms and rules. | **S005**, (g)(3)–(5), particularly Examples 1–3; **S002**, Q&As 10, 13. This is a synthesis of the regulation’s distinct branches. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C052** | A QPLO requires an offset treated as distributed solely because of plan termination or failure to meet loan repayment terms because of severance, and a loan meeting §72(p)(2) immediately before the relevant termination or severance. Being compliant only when originally made is insufficient. | **S004**, §402(c)(3)(C)(ii)–(v); **S005**, (g)(3)(ii)–(iii). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C053** | For this QPLO rule, severance is determined as under §1.401(k)-1(d)(2). A cessation of employment with the employer maintaining the plan is central; continuing employment with an employer maintaining the same plan through sponsorship or the specified transfer arrangement can prevent a severance conclusion. A job-change label is insufficient. | **S005**, (g)(4)(i); **S006**, §1.401(k)-1(d)(2), complete. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C054** | The severance branch requires both a repayment failure and an offset occurring during the period beginning on the severance date and ending on its first anniversary. The anniversary test concerns the offset event, not merely the date of the first missed payment. | **S005**, (g)(4)(ii)(A)–(B); **S007**, explanation of the adopted 12-month rule. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C055** | The first-anniversary rule in (g)(4)(ii) is written for the severance-related repayment-failure branch. It must not be inserted as an additional universal requirement into the separate plan-termination branch. The termination branch still requires its own sole-cause and immediately-before-compliance predicates. | **S005**, (g)(3)(ii)(A)–(B), (g)(4)(ii). This distinction follows from the clauses’ scope. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C056** | A loan already failing §72(p)(2) before severance does not satisfy the QPLO immediately-before test. A later actual offset can nevertheless be an ordinary eligible rollover distribution if the other eligibility requirements are met. The earlier deemed distribution itself remains ineligible. | **S005**, (g)(3)(ii)(B), (g)(5)(vi)–(vii); **S002**, Q&As 12, 19. [ecfr.gov+2](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C057** | An actual offset, including a QPLO, is rollover-eligible only if it satisfies the eligible-rollover-distribution rules. Exclusions include the specified life/life-expectancy or ten-year-plus periodic payments, required minimum distributions, hardship distributions, deemed loans, and the other expressly excluded corrective or special items. Actual distribution status is not sufficient by itself. | **S004**, §402(c)(4); **S005**, (c)(1)–(4), (g)(1), complete relevant clauses. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C058** | Rollover treatment also depends on the receiving arrangement and amount. Section 402(c)(8) defines eligible retirement plans; basis and designated Roth amounts carry additional destination and accounting restrictions. Governmental §457 receiving plans have specified separate-accounting requirements. A receiving qualified plan may accept rollovers but is not required to do so. | **S004**, §402(c)(1)–(2), (8), (10); **S005**, (a)–(b), (k)(1)–(3). No receiving plan is selected. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C059** | Surviving-spouse and qualifying spouse/former-spouse alternate-payee rules differ from the nonspouse designated-beneficiary rule. The latter uses a direct trustee-to-trustee transfer to the specified inherited IRA; it is not a general personal 60-day rollover right. | **S004**, §402(c)(9), (11); **S005**, (j)(1)–(2). Actual beneficiary or domestic-relations status is held. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C060** | For an otherwise eligible non-QPLO offset, the ordinary rule is transfer no later than the 60th day following receipt of the distribution, subject to separately applicable relief. This period is tied to the distribution/offset event, not automatically to employment separation. | **S004**, §402(c)(3)(A); **S005**, (a)(1)(ii), (g)(2)(i). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C061** | For an otherwise eligible QPLO, §402(c)(3)(C) substitutes the due date, including extensions, for filing the individual’s income-tax return for the taxable year in which the offset is treated as distributed. Tax year, actual offset date, return due date, and an applicable extension are distinct predicates. No calendar deadline follows without selecting them. | **S004**, §402(c)(3)(C)(i); **S005**, (g)(2)(ii). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C062** | An accompanying cash or other-property distribution does not acquire the QPLO extended period merely because it occurs with a QPLO. The regulation’s examples apply the ordinary period to the accompanying amount and the special period to the qualifying offset. | **S005**, (g)(5)(iv)–(v), read with (g)(2). No numerical example is reproduced here. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C063** | An offset can be an actual distribution without the participant receiving corresponding cash. The direct-rollover and withholding treatment of an offset is separately governed; the published examples distinguish offset-only, direct-rollover, cash, and employer-securities situations. Absence of cash withholding does not establish absence of taxable income. | **S005**, (g)(1), (g)(5)(i), (iv)–(v); **S002**, Q&A-15. Full withholding computation remains held. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-C064** | Sections 403(a)(4) and 403(b)(8) incorporate specified §402(c) rules, including paragraph (3). Section 457(e)(16) does so for an eligible deferred-compensation plan maintained by the governmental employer category in §457(e)(1)(A). This statutory route does not establish rollover rights for every government arrangement or every tax-exempt-organization §457 plan. Older generic 60-day regulatory wording must be read with the incorporated current statute. | **S034**, §403(a)(4), (b)(8); **S035**, §457(e)(1), (16); **S036**, §1.403(b)-7(b); **S037**, §1.457-7(b)(2). [uscode.house.gov+3](https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com) |\n\n### F. Extensions, waivers, and postponements—distinct conditional routes\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C065** | The final QPLO-rule explanation points to §301.9100-2(b)’s automatic six-month relief route. Its conditions include a timely return for the relevant year and corrective action within six months measured from the unextended return due date. Paragraphs (c)–(d) impose corrective-action, consistent-reporting, and filing requirements. It is not six additional months after an already extended due date and is not unconditional relief. | **S010**, (b)–(d), complete; **S007**, preamble footnote 4; **S011**, explanatory discussion expressly referenced there. The proposal supplies explanation, not operative authority. [ecfr.gov+2](https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com) |\n| **R031-P1-C066** | Section 402(c)(3)(B) authorizes waiver of the ordinary 60-day requirement where failure would be against equity or good conscience, including the specified circumstances beyond reasonable control. It is not a blanket waiver of all rollover eligibility requirements or of the QPLO return-due-date rule. | **S004**, §402(c)(3)(B); **S030**, §§2–4. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C067** | Rev. Proc. 2020-46 permits self-certification for specified late 60-day rollovers if there was no prior IRS denial, a listed reason caused the failure, and contribution occurs as soon as practicable after the obstacle ends; contribution within 30 days satisfies that last requirement. Listed categories include financial-institution error, misplaced uncashed check, mistaken account retention, severe residence damage, family death, serious illness, incarceration, foreign restrictions, postal error, return of a levy, delayed required information despite reasonable efforts, and state unclaimed-property distributions. Self-certification is not an IRS waiver and remains examinable. | **S030**, §3.02–.04, §4; complete procedure and blank appendix read. No certification is prepared or submitted. [irs.gov+1](https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com) |\n| **R031-P1-C068** | Rev. Proc. 2003-16’s automatic financial-institution-error waiver requires timely receipt of the funds, timely compliance with the institution’s procedures and instructions, sole institutional error, deposit within one year from the beginning of the 60-day period, and an otherwise valid rollover. Its old ruling fees/procedures are not current filing instructions. | **S031**, §3.03; **S030**, modification provisions; **S032**, current explanatory reference to the continuing relief routes. [irs.gov+2](https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com) |\n| **R031-P1-C069** | Section 402(c)(7) has a separate frozen-deposit rule: qualifying inability to withdraw because of financial-institution bankruptcy/insolvency or the specified state-imposed banking condition, including its overlap condition, changes the counted period and supplies a minimum ten-day period after the funds cease being frozen. It is not general relief for any inaccessible funds. | **S004**, §402(c)(7)(A)–(C), complete. No institution or deposit is selected. [uscode.house.gov](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-C070** | Current §7508A contains discretionary postponement authority and a mandatory **120-day** rule with defined taxpayer, disaster-area, period, coordination, and multiple-declaration conditions; subsection (e)(4)(D) expressly addresses rollovers. The Code note makes the 2025 amendments applicable to declarations after July 24, 2025. This is separate from §72(p)(6) loan relief and ordinary return extensions. Section 7508 military/combat postponement is identified by official guidance but was not fully analyzed here. | **S033**, §7508A(a)–(f), particularly (b), (e)(1)–(6), and 2025 effective-date note; **S030**, §2.05. No event or deadline is selected. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com) |\n\n### G. Statutory and regulatory transitions\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C071** | Pub. L. 115-97 §13613 enacted the QPLO extended-period provision. Its effective rule applies to offsets treated as distributed in **taxable years beginning after December 31, 2017**. That is not the same formulation as “every offset after that date.” | **S008**, §13613(a)–(c), 131 Stat. 2166, PDF index 113; **S004**, corresponding note. [govinfo.gov+1](https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com) |\n| **R031-P1-C072** | T.D. 9937 was effective January 6, 2021. Its QPLO regulations applied to offsets treated as distributed on or after January 1, 2021, with optional application on or after August 20, 2020. These are distinct from the statute’s taxable-year predicate. | **S007**, DATES and former §1.402(c)-3(a), complete. [federalregister.gov+1](https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com) |\n| **R031-P1-C073** | T.D. 10001 became effective September 17, 2024; the rewritten §1.402(c)-2 applies to distributions on or after January 1, 2025. Current (a)(3) directs earlier distributions to the April 1, 2023 versions of §§1.402(c)-2 and -3, while permitting application of the new section. The rule removed former §1.402(c)-3 and placed offset rules in current §1.402(c)-2(g). | **S009**, DATES, amendatory paragraphs 5–6; **S005**, (a)(3), (g). [govinfo.gov+2](https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com) |\n| **R031-P1-C074** | Section 1.72(p)-1 Q&A-22 distinguishes the statute’s general post-August 13, 1982 application, the regulation’s January 1, 2002 application, and January 1, 2004 application of Q&A-19(b)(2) and Q&A-20. Its pre-2002 consistency transition has reporting, basis, transition-date, and possible transition-amount conditions. It cannot be assumed away for an unidentified historical loan. | **S002**, Q&A-22(a)–(d), including all four examples, complete. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-C075** | Section 2550.408b-1 generally applies to participant loans granted or renewed after October 18, 1989. Its specific written-program provision has the separate predicate: loans granted or renewed on or after the last day of the first plan year beginning on or after January 1, 1989. | **S013**, (d), (g). [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n\n### H. ERISA exemption conditions and limitations\n\n| Claim ID | Verified proposition, conditions, and limits | Exact support |\n| --- | --- | --- |\n| **R031-P1-C076** | Section 1108(b)(1) provides a conditional participant/beneficiary loan exemption. Section 2550.408b-1 identifies relief from §406(a), (b)(1), and (b)(2), but not §406(b)(3)’s personal-consideration prohibition. All five loan conditions and the exemption’s scope limitations must be satisfied. | **S012**, §1108(b)(1); **S013**, (a)(1)–(2). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) |\n| **R031-P1-C077** | Section 1108(d)’s owner-employee limitations must be read with (d)(2)(C), which narrows “owner-employee” for the loan restriction to the specified IRA-related classes in (d)(2)(A)(ii)–(iii). A blanket prohibition on all qualified-plan owner loans cannot be inferred from the older general wording alone. Section 4975(f)(6) contains a corresponding distinction. | **S012**, §1108(d)(1)–(3), complete; **S027**, §4975(f)(6). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) |\n| **R031-P1-C078** | Loans must be available to the covered participants and beneficiaries on a reasonably equivalent basis. The regulation permits normal commercial factors such as creditworthiness and financial need, prohibits the listed discriminatory bases, and examines actual administration. A minimum loan not exceeding USD 1,000 does not by itself defeat the condition if the other requirements, including security, are met. | **S012**, §1108(b)(1)(A); **S013**, (b)(1)–(2) and examples. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) |\n| **R031-P1-C079** | Loans may not be made available to highly compensated employees in greater amounts than to other employees under the statutory standard. The regulation’s older officer/shareholder language must be read in conformity with the §414(q) amendment. A uniform maximum dollar amount or vested-benefit percentage does not fail solely because larger benefits yield larger maximum loans, but a program excluding large numbers remains problematic. Section 414(q)’s ownership, prior-year compensation/indexation, optional top-paid-group, former-employee, aggregation, and exclusion rules require separate classification. No annual compensation threshold or individual status is selected. | **S012**, §1108(b)(1)(B); **S013**, (a)(1), (c)(1)–(4); **S003**, §414(q)(1)–(9), complete. [ecfr.gov+2](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C080** | Loans must follow specific plan provisions. The written program, either in the plan or a document forming part of it, must identify administrator roles, application procedure, approval/denial criteria, type/amount limits, interest-setting procedure, collateral types, and default events/asset-preservation steps. The regulation’s example also addresses summary-plan-description disclosure. A generic tax-compliant note is not a substitute for these program provisions. | **S012**, §1108(b)(1)(C); **S013**, (d)(1)–(2), Example 1. [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C081** | A reasonable rate provides a return commensurate with rates charged by commercial lenders for loans under similar circumstances. The regulation does not establish a universal “prime plus” formula. Its examples also show that an unadjusted renewal rate or a rate selected solely from a state usury ceiling does not automatically satisfy the federal exemption. No market or state-law rate is selected. | **S012**, §1108(b)(1)(D); **S013**, (e), Examples 1–3. [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C082** | Adequate security requires something supporting the promise to pay, pledged so it can be realized upon default, with value and liquidity permitting a reasonable expectation against loss of principal or interest. The comparison is an otherwise identical arm’s-length commercial transaction. A benefit may serve as security only to the extent of the plan’s ability to satisfy the obligation on default. | **S012**, §1108(b)(1)(E); **S013**, (f)(1). This does not select an actual enforcement remedy. [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C083** | No more than 50% of the present value of the vested accrued benefit may be counted as security for all outstanding plan loans. The regulation tests this immediately after each new loan secured wholly or partly by the benefit, and still requires the general adequacy test. This security rule is distinct from §72(p)’s ordinary and disaster amount limits. | **S013**, (f)(2)(i)–(iii); **S001**, §72(p)(2)(A), (6)(A). [ecfr.gov+1](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C084** | The exemption concerns a bona fide participant loan arranged and approved by the administering fiduciary primarily in the participant’s interest. Documents alone are not dispositive where administration shows no repayment intent. A precondition designed to benefit another party in interest is outside the described relief; prudent establishment and administration for the exclusive benefit purpose remain relevant. | **S013**, (a)(3)(i), (a)(4), complete. [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C085** | For this exemption, a renewal or modification is a loan and must satisfy the conditions when renewed or modified. Initial compliance does not permanently establish reasonable interest or other exemption conditions. | **S013**, (a)(3)(ii), (e), Example 2. [ecfr.gov+1](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-C086** | Section 1108(b)(1)’s final sentence provides that a suspension described in §414(u)(4) does not, solely because of that suspension, cause failure of the participant-loan exemption. It does not waive the remaining exemption conditions. | **S012**, §1108(b)(1), concluding sentence; **S003**, §414(u)(4). [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) |\n| **R031-P1-C087** | DOL Advisory Opinion 1989-30A distinguishes participants/beneficiaries who are parties in interest from those who are not. It explains that an active-employees-only program does not provide reasonably equivalent availability to all covered parties in interest, and discusses conditions when non-party-in-interest participants receive benefit-secured loans. It is an official interpretation with stated premises, not an adjudication of an unidentified plan or a complete later-status audit. | **S025**, complete opinion, PDF indexes 0–1. No opinion-party facts are adopted. [dol.gov](https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com) |\n\n## 4. Transition and official-example read index\n\n### 4.1 Transition matrix\n\n| Layer | Exact predicate established by the read source | Status in this report |\n| --- | --- | --- |\n| General §72(p) statute | Assignments, pledges, and loans made after August 13, 1982, under Q&A-22(a). | Historical applicability predicate; no historical loan selected. **C074; S002.** |\n| General §1.72(p)-1 | Assignments, pledges, and loans made on or after January 1, 2002, with Q&A-22(c) transition provisions. | Current codified rule with historical transition. **C074; S002.** |\n| Subsequent-loan security/refinancing provisions | Q&A-19(b)(2) and Q&A-20 apply on or after January 1, 2004. | Separate regulatory predicate. **C074; S002.** |\n| QPLO statute | Offsets treated as distributed in taxable years beginning after December 31, 2017. | Enacted statutory predicate, verified in original §13613. **C071; S008.** |\n| 2020 QPLO proposal | Published August 20, 2020; proposal explanatory material later referenced in the final rule. | Historical proposal, superseded by final rule; not operative law. **S011.** |\n| T.D. 9937 | Effective January 6, 2021; application to offsets on/after January 1, 2021; optional application on/after August 20, 2020. | Final rule; former codification now historical. **C072; S007.** |\n| T.D. 10001 | Effective September 17, 2024; §1.402(c)-2 distribution applicability on/after January 1, 2025; specified earlier-version/optional-new-rule treatment. | Current offset location is §1.402(c)-2(g). **C073; S005, S009.** |\n| Credit-card restriction | Loans made after December 20, 2019. | Statutory amendment predicate read through Code note. **C017; S001.** |\n| Permanent disaster-loan amendment | Incident periods beginning on/after the date 30 days after December 27, 2020, according to the read effective-date note. | Current codified exception; original act retrieval and applicable-period conflict remain gaps. **C032–C035; S001.** |\n| ERISA loan regulation | Loans granted/renewed after October 18, 1989, with separate written-program timing. | Current codified exemption rule. **C075; S013.** |\n| §7508A 2025 amendment | Declarations made after July 24, 2025. | Current statutory postponement wording, with event and coverage predicates unselected. **C070; S033.** |\n\nNo future-effective rule has been selected as the basis for an operative conclusion. Historical example dates are not future-effective legal provisions. No withdrawn, stayed, or vacated material is used as affirmative authority; a comprehensive withdrawal/litigation-history audit was not performed, so absence of such action is not certified.\n\n### 4.2 Official examples actually read\n\n**This is an index of read material, not a reproduction of numerical or calendar illustrations.** No example’s dollar amounts, dates, arithmetic, rounding, assumed interest rate, participant labels, or plan labels are transplanted into a new hypothetical.\n\n| Index | Complete official example material read | Question addressed and linked claims |\n| --- | --- | --- |\n| **E001** | **S002**, introductory premises; Q&A-4(b), Examples 1–4. | Excess-amount failure versus whole-loan term failure and later payment failure. **C013, C022–C024, C036–C038.** |\n| **E002** | **S002**, Q&A-8(b); Q&A-9(d), Examples 1–2; Q&A-10(c). | Residence acquisition/refinancing, ordinary versus military leave, shorter versus maximum cure. **C025–C031, C037–C038.** |\n| **E003** | **S002**, Q&A-20(b), Examples 1–2; Q&A-21(b); Q&A-22(c)(3), Examples 1–4. | Refinancing measurement/amortization, cash-repayment basis, historical transition accounting. **C020, C043–C045, C074.** |\n| **E004** | **S005**, (g)(5)(i)–(iii), Examples 1–3; corresponding former examples in **S007**. | Acceleration followed by offset; continuing repayment followed by a later offset; automatic offset without a requested distribution. **C049, C051–C061.** |\n| **E005** | **S005**, (g)(5)(iv)–(v), Examples 4–5. | Accompanying cash or employer securities, separate rollover periods, and withholding distinctions. **C062–C063.** |\n| **E006** | **S005**, (g)(5)(vi)–(vii), Examples 6–7. | Deemed distribution while actual enforcement is restricted; later offset after a prior failure; loss of QPLO status. **C042, C050, C056.** |\n| **E007** | **S013**, all examples under (a), (b), (c), (d), and (e). | Bona fide administration, reasonably equivalent availability, benefit-percentage limits, written program, comparable rates, and renewal. **C076–C085.** |\n| **E008** | **S022**, all three cure situations; **S037**, §1.457-6(f)(3), complete example. | Nonprecedential cure/refinancing analysis; governmental §457 loan/offset framework. **C010, C039, C064.** |\n\nThe §1.72(p)-1 examples’ introductory assumptions include a bona fide qualified defined-contribution-plan loan, enforceable agreement, adequate security, commercially reasonable terms, a stated illustrative annual-compounding assumption, and specified assumptions about benefits, other loans, and investment-program status. Those premises are **example premises**, not a substitute for the operative clauses or a universal interest-rate rule. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com)\n\n## 5. Granular coverage and substantive qualitative branches\n\n**Status convention:** “Answered” means the generic public-law rule is established within the recorded source/version bounds. It does not resolve any held actual facts. “Partial” identifies a legal-source or cross-reference gap. “Excluded” identifies a parent-held question. Every “next question” below is a **public-law research question only**, not authorization to obtain actual records or contact anyone.\n\n| Branch / user question | Status and substantive branch | Missing evidence or held premise | Adverse inference to avoid | Exact permissible next public-law investigation |\n| --- | --- | --- | --- | --- |\n| **B001 — Q1/Q4: plan, tax, ERISA coverage unknown** | **Answered; application held.** Distinguish §72(p), §4975, Title I, Part 4, §403(b), and governmental/non-governmental §457 categories. **C003–C010; S001–S003, S014–S016, S026–S027, S034–S037.** | All plan-category, employer, employee, election, and qualification facts. | “Retirement plan” means every regime applies identically. | What are the complete current federal predicates for the particular *generic plan category*, without identifying a plan? |\n| **B002 — Q1/Q5: entitlement versus permitted feature** | **Answered.** A permitted tax feature and statutory ceiling do not create a right to a loan; the program’s terms matter. **C006, C080; S020, S013.** | Whether any loan feature or narrower limit exists. | The maximum must be lent on request. | What restrictions may a generic loan program impose consistently with §408(b)(1)? |\n| **B003 — Q1: initial maximum and lookback** | **Answered.** The new loan plus other balances must pass both statutory ceilings and the one-year lookback. **C013–C015; E001; S001–S002.** | H, B, V, N, valuation method, dates, excluded contributions. | Recent repayment automatically restores USD 50,000 capacity. | How do published rules measure balances where accrued interest or multiple loans affect the statutory base? |\n| **B004 — Q1: related employers/plans** | **Answered at statutory level; detailed application held.** Apply §414(b), (c), (m) before treating all resulting employer plans as one. **C016; S001, S003.** | Relationships, attribution, service-group and church-control predicates. | Separate names establish separate limits. | Which published attribution and affiliated-service-group regulations are necessary for a specified generic relationship? |\n| **B005 — Q1: multiple loans/refinancing** | **Answered.** Later-maturity replacement can require dual counting; the two-component exception has its own amortization requirements. **C019–C020; E003; S002.** | Original term, replacement terms, balances, prior suspensions. | A refinancing always resets five years. | What additional published guidance explains Q&A-20’s two-component exception without selecting transaction facts? |\n| **B006 — Q1: residence use versus collateral** | **Answered; detailed tracing bounded.** Acquisition use, timely intended principal-residence use, and tracing control; collateral alone does not. **C025–C028; E002; S001–S002, S017–S018.** | Use of proceeds, dwelling use, acquisition timing, third-party refinancing premises. | A home-secured loan automatically gets the longer term. | Which official tracing rules under §163(h)(3)(B) specifically govern Q&A-7 acquisition tracing? |\n| **B007 — Q1/Q4: enforceable agreement versus plan program** | **Answered federally; enforceability held.** Q&A-3’s agreement and §2550.408b-1(d)’s written program are separate requirements. **C018, C080; S002, S013.** | Agreement and program terms; applicable enforceability law. | A signed note proves all tax and ERISA compliance. | What federal electronic-document rules does Q&A-3 incorporate through §1.401(a)-21? |\n| **B008 — Q1: ordinary repayment versus exception** | **Answered.** Five-year term and quarterly-or-more-frequent substantially level amortization apply unless the precise exception changes the relevant requirement. **C023–C024, C029–C035; S001–S002.** | Schedule and exception predicates. | Any hardship or home reference waives all repayment rules. | Does the identified generic exception alter term, amortization, amount, or only one of them? |\n| **B009 — Q1/Q2: ordinary leave** | **Answered.** The limited unpaid/low-pay leave suspension does not itself extend the ordinary latest term. **C029; E002; S002.** | Bona fide leave, net-pay relationship, duration, resumed schedule. | One year of leave automatically adds one year to maturity. | How does Q&A-9(a) coordinate accrued interest and post-leave installments within the original permissible term? |\n| **B010 — Q1/Q2: military suspension** | **Partial.** Suspension and resumption rules are established; frozen-date chapter-43 reconstruction remains bounded. **C030–C031, C086; E002; S002–S003, S028.** | Covered service, covered plan, suspension, service completion; full historical definition verification. | Every military absence has identical tax, interest, and contractual effects. | What was the complete relevant chapter-43 text as of December 12, 1994, including intervening amendments? |\n| **B011 — Q1/Q2: disaster exception** | **Partial.** Increased limits and repayment-delay clauses are read; competing “applicable period” language is unresolved. **C032–C035; S001, S029.** | Every disaster, location, loss, timing, and plan-feature premise; original-act verification. | A disaster reference automatically permits USD 100,000 or selects a beginning date. | Does an official technical correction, final interpretation, or readable session-law text resolve §72(p)(6)(C)(ii)/(iii)(II)? |\n| **B012 — Q2: initial failure** | **Answered.** Excess amount and term/agreement/amortization failures have different deemed-distribution amounts. **C036; E001; S002.** | Which requirement, if any, failed at origination. | Every origination defect produces only the excess—or always the whole amount. | Which Q&A-4 clause governs each distinct generic defect? |\n| **B013 — Q2: default/cure timing uncertain** | **Answered; application held.** The due installment and actually allowed cure govern; the next-quarter end is an outer limit. **C037–C039; E002, E008; S002, S021–S022.** | Due dates, payments, allowed cure, program terms, interest. | Every missed payment receives 90 days or the maximum cure. | What precedential official guidance, if any, supplements Q&A-10 for successive missed installments? |\n| **B014 — Q2: deemed amount versus taxable amount** | **Answered.** The uncured balance includes accrued interest, but §72 basis can alter the includible portion. **C038, C040; S002.** | Outstanding amount and investment in contract. | The reported gross amount must equal taxable income. | Which §72 allocation provisions apply to the selected generic contribution category? |\n| **B015 — Q2: deemed distribution versus extinguishment** | **Answered as a distinction; actual obligation excluded.** Tax treatment does not establish cancellation, payment, release, or collection power. **C042–C046; S002, S005.** | All agreement, balance, payment, security, and legal-obligation facts. | “Taxed” means “forgiven,” or means “collectible.” | What express effect do Q&As 13, 19, and 21 assign for each specified federal tax purpose? |\n| **B016 — Q2: later repayment/basis** | **Answered.** Later cash repayments increase §72(e) basis under Q&A-21; prior deemed loans remain relevant to future-loan limits until repaid. **C043–C045; E003; S002.** | Cash repayments, previous inclusion, basis and transition history. | Tax paid itself creates basis, or later repayment universally reverses default. | What official rules coordinate Q&A-21 basis with a subsequent actual distribution? |\n| **B017 — Q2/Q3: separation without proven offset** | **Answered.** Continuing payments, acceleration, and automatic offset are distinct permitted factual structures in the regulation. **C049–C051; E004; S005.** | Governing terms, repayment treatment, accrued-benefit effect. | Separation alone fixes one taxable event and date. | How does (g)(3)(i)’s full wording interact with each published Example 1–3 structure? |\n| **B018 — Q3: actual offset versus QPLO** | **Answered.** An actual offset must also satisfy sole-cause and immediately-before-compliance predicates to be a QPLO. **C052, C056; E006; S004–S005.** | Cause, pre-event compliance, actual offset. | Every offset following separation is qualified. | What published explanation defines the relationship between the immediately-before test and later repayment failure? |\n| **B019 — Q3: severance and timing** | **Answered.** Establish statutory/regulatory severance, repayment failure, and offset within the severance-to-first-anniversary period. **C053–C054; S005–S007.** | Employment/plan-continuity and event timing. | A new employer always means severance; a timely missed payment makes a late offset qualified. | Which generic sponsorship or transfer arrangements prevent severance under §1.401(k)-1(d)(2)? |\n| **B020 — Q3: plan-termination branch** | **Answered.** Sole termination cause and immediately-before compliance remain necessary; the severance anniversary test is not a universal termination condition. **C052, C055; S004–S005.** | Termination and causal predicates. | The two QPLO causes share every timing condition. | What official plan-termination guidance is necessary to define termination for this narrow offset question? |\n| **B021 — Q3: rollover eligibility** | **Answered; full qualification held.** Actual offset status is followed by eligible-distribution and destination tests. **C057–C059, C064; S004–S005, S034–S037.** | Distribution class, basis/Roth character, receiving category, beneficiary status. | All actual offsets can be rolled over to any retirement arrangement. | Which precise statutory exclusion or destination condition applies to a specified generic class? |\n| **B022 — Q3: ordinary versus extended period** | **Answered.** Ordinary receipt-based 60-day timing differs from the QPLO return-due-date rule; accompanying cash retains its own timing. **C060–C062; E005; S004–S005.** | Actual offset tax year, distribution event, return and valid extension. | The extended period runs from separation or extends all cash distributions. | How do the published clauses allocate timing between separately characterized distribution components? |\n| **B023 — Q3: additional relief** | **Partial as a complete catalogue.** Ordinary waiver, self-certification, financial-institution error, frozen deposits, and §7508A routes are distinguished; full §7508 and current ruling procedure are not analyzed. **C065–C070; S010–S011, S030–S033.** | Every relief predicate and current procedural selection. | Self-certification is an IRS waiver; every late QPLO receives ordinary 60-day waiver relief. | What complete current official rule governs the particular generic postponement or waiver route? |\n| **B024 — Q3: statutory versus regulatory transition** | **Answered within source bounds.** Statutory taxable-year application, 2021 regulatory dates, and 2025 current-codification application differ. **C071–C074; S005, S007–S009.** | Historical distribution/loan dates and optional-rule application. | The current paragraph number or final-rule effective date supplies every historical answer. | Which version applies under the precise published applicability clause, with dates left unfilled? |\n| **B025 — Q2/Q5: age/additional tax/exception unknown** | **Answered only at threshold framework; full analysis excluded.** Deemed distribution can implicate §72(t), but plan type, includible amount, and exceptions matter. **C040–C041; S001–S002, S019, S035.** | All age, distribution, exception, and transferred-amount facts. | A deemed distribution automatically incurs the additional tax. | Which narrow §72(t) clause is necessary for a specified generic exception, without an individual eligibility decision? |\n| **B026 — Q4: plan-document rule versus tax rule** | **Answered.** Enforceable loan terms, program authorization, default provisions, and tax conditions require separate checks. **C018, C039, C080; S002, S013, S021.** | All documents and actual operation. | Tax compliance proves compliance with the plan’s own terms. | What written-program elements does §2550.408b-1(d) require for the relevant historical period? |\n| **B027 — Q4: security** | **Answered.** Adequacy and the benefit-security percentage are distinct from tax loan limits. **C022, C082–C083; S013.** | Collateral type/value/liquidity, benefit base, ability to realize security. | A tax ceiling proves adequate security or authorizes foreclosure. | How do (f)(1) and (f)(2) apply to a generic additional-collateral structure? |\n| **B028 — Q4: interest** | **Answered.** Comparable commercial circumstances govern; renewal requires a fresh compliance assessment. **C081, C085; E007; S013.** | All rate, market, collateral, term, and renewal facts. | A conventional formula or state ceiling is a federal safe harbor. | What official interpretation refines the comparable-circumstances test without querying a lender or borrower? |\n| **B029 — Q4: availability and HCE classification** | **Answered at public-rule level.** Actual administration, reasonably equivalent access, HCE classification, and program restrictions matter. **C078–C079, C087; E007; S003, S012–S013, S025.** | Participant classes, program operation, ownership, compensation, elections. | Active-only access or equal stated percentages necessarily resolves the exemption. | What official rules govern availability to generic former-employee parties in interest and §414(q) classification? |\n| **B030 — Q4: fiduciary exemption** | **Answered; actual fiduciary decision excluded.** The exemption has specified prohibited-transaction scope and does not excuse personal consideration or sham administration. **C076–C077, C084–C086; S012–S013, S027.** | Party-in-interest, fiduciary-function, benefit-purpose, and operation facts. | Satisfaction of the five headline conditions exempts every related act. | Which identified generic act falls within §406(a), (b)(1), (b)(2), or outside the exemption under (b)(3)? |\n| **B031 — Q3/Q5: beneficiary unknown** | **Answered; application held.** Spouse and nonspouse rollover routes differ; a QPLO label does not resolve recipient rights. **C059; S004–S005.** | Every beneficiary and alternate-payee premise. | Any beneficiary may use a personal 60-day rollover. | What are the exact federal transfer conditions for the generic recipient category? |\n| **B032 — Q1/Q5: interest deduction unknown** | **Answered as a limiting rule.** Section 72(p)(3) can deny an otherwise allowable deduction; it does not grant one. **C021; S001.** | Key-employee status, security source, other deduction law. | A qualifying loan automatically produces deductible interest. | What narrow federal cross-reference defines the relevant security or key-employee category? |\n| **B033 — Q5: actual tax, contract, state law and other A031 dimensions** | **Excluded by parent hold.** No actual debt, collection, settlement, discharge, bankruptcy, litigation, policy-loan, EWA, home-equity, guarantee, undrawn-line, sale, future-payment, or fabricated/released-claim determination. | All such facts and governing nonselected law. | This component settles any parent claim or remedy. | No investigation in this pass; a separately authorized generic legal component would be required. |\n| **B034 — Q1–Q4/currentness: source gaps** | **Partial.** Later compilation recovery, current §1101, original 2022 disaster act, frozen military definition, and narrower cross-reference questions remain bounded. | Missing public legal text or complete history, not private records. | Retrieval failure means no law or no amendment exists. | Recover the exact missing official text and compare only the affected clauses. |\n| **B035 — Q5: audit structure** | **Answered.** The comparison, atomic claims, source register, example index, branch table, and blank worksheet are supplied visibly. | Every worksheet fact remains unfilled. | Completion of the research format equals independent review or acceptance. | A future public-law review may test identified claims against the stated read bounds; no acceptance is made here. |\n\n## 6. Blank audit worksheet\n\nThis worksheet contains **no identifying fields and no populated factual findings**. The “evidence category” column identifies what would logically matter; it is not a request to search for or obtain that evidence.\n\n| Audit item | Governing claims | Evidence category—unfilled | Finding—unfilled |\n| --- | --- | --- | --- |\n| §72(p) plan category | C003–C005 | [____] | [____] |\n| ERISA Title I / Part 4 coverage and exclusions | C004, C007–C008 | [____] | [____] |\n| §4975 and other plan-tax coverage | C009–C010 | [____] | [____] |\n| Existence and limits of permitted loan feature | C006, C080 | [____] | [____] |\n| Bona fide debtor-creditor relationship | C011, C084 | [____] | [____] |\n| Ordinary loan or Q&A-18 investment-program branch | C012 | [____] | [____] |\n| Aggregated employer/plan universe | C016 | [____] | [____] |\n| Highest prior-year balance H | C013–C014 | [____ USD] | [____] |\n| Pre-new-loan other balance B | C013–C014 | [____ USD] | [____] |\n| Permitted benefit present value V | C015 | [____ USD] | [____] |\n| New principal N | C013 | [____ USD] | [____] |\n| Deemed-loan and refinancing adjustments to balances | C020, C044 | [____] | [____] |\n| Credit-card/similar-arrangement exclusion | C017 | [____] | [____] |\n| Enforceable agreement and required terms | C018 | [____] | [____] |\n| Ordinary term and amortization | C023–C024 | [____] | [____] |\n| Residence acquisition, intended use, and tracing | C025–C028 | [____] | [____] |\n| Ordinary leave predicates and resumed schedule | C029 | [____] | [____] |\n| Military coverage, suspension, and resumption | C030–C031, C086 | [____] | [____] |\n| Disaster predicates and unresolved period issue | C032–C035 | [____] | [____] |\n| Origination-failure classification | C036 | [____] | [____] |\n| Installment failure and actually allowed cure | C037–C039 | [____] | [____] |\n| Deemed-distribution amount and includible portion | C038–C041 | [____] | [____] |\n| Continuing obligation versus federal tax treatment | C043–C046 | [____] | [____] |\n| Later cash repayments and basis | C045 | [____] | [____] |\n| Separation and governing loan-term effects | C049–C051 | [____] | [____] |\n| Actual accrued-benefit reduction/offset | C049–C050 | [____] | [____] |\n| QPLO sole cause and immediately-before compliance | C052 | [____] | [____] |\n| Severance definition and anniversary condition | C053–C054 | [____] | [____] |\n| Separate plan-termination branch | C055 | [____] | [____] |\n| Eligible-distribution and recipient/destination category | C057–C059, C064 | [____] | [____] |\n| Offset taxable year and return-extension category | C060–C062 | [____] | [____] |\n| Separate waiver/postponement route | C065–C070 | [____] | [____] |\n| Applicable statutory and regulatory version | C071–C075 | [____] | [____] |\n| ERISA reasonably equivalent availability / HCE test | C078–C079, C087 | [____] | [____] |\n| Written program and default-preservation provisions | C080 | [____] | [____] |\n| Comparable reasonable interest / renewal | C081, C085 | [____] | [____] |\n| Adequate collateral / benefit-security limit | C082–C083 | [____] | [____] |\n| Exemption scope and separate fiduciary acts | C076–C077, C084–C086 | [____] | [____] |\n| Additional-tax category and exception | C041 | [____] | [____] |\n| Parent-held legal systems, remedies, and actual conclusions | B033 | [unselected] | [no determination] |\n\n## 7. Source register: R031-P1-S001+\n\n### Register conventions\n\n- **Jurisdiction for every source:** United States federal law or U.S. federal agency interpretation.\n- **Access for every row:** **October 27, 2026, America/Los_Angeles**.\n- HTML instruments are pinned to clauses or named sections; printed-page and PDF-index fields are **not applicable** unless a PDF was actually read.\n- **All PDF reading was parsed-text reading. No pixel inspection of PDF pages, scans, or forms was performed.**\n- Multiple formats or sections of the same instrument are grouped. They are **not independent corroboration**.\n- “Current compilation” means the displayed codified version read, subject to its stated endpoint. It does not mean a complete session-law, amendment, withdrawal, stay, vacatur, or case-history audit.\n\n### 7.1 Principal statutes and regulations\n\n| Source ID | Issuer / title / complete literal HTTPS URL | Exact read bounds and pinpoints | Version, effectiveness, status, and limits |\n| --- | --- | --- | --- |\n| **R031-P1-S001** | **Congress; OLRC — 26 U.S.C. §72, Annuities; certain proceeds of endowment and life insurance contracts.** [https://uscode.house.gov/us/usc/119-120/t26/s72/](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) | Complete §72(p)(1)–(6); §72(o)(5)(A)–(B); necessary §72(m)(5), (t)(1), (2)(A), (3), (8)(F), (9), (10), (11)(E)–(F); relevant 2019/2022 effective-date notes. | Displayed through **Pub. L. 119-120, October 7, 2026**. Current codified text within that bound. Later-version retrieval failed. Full §72 and full §72(t) were not audited. Original 2022 act verification failed. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com) |\n| **R031-P1-S002** | **Treasury/IRS; eCFR — 26 C.F.R. §1.72(p)-1, Loans treated as distributions.** [https://www.ecfr.gov/current/title-26/section-1.72(p)-1](https://www.ecfr.gov/current/title-26/section-1.72(p)-1?utm_source=chatgpt.com) | **Complete introductory text and Q&As 1–22**, including every nested paragraph and example. | Title 26 displayed current through **October 26, 2026**. Current codified regulation; Q&A-22 contains the 1982/2002/2004 and historical-transition predicates. eCFR identifies itself as authoritative but unofficial. [ecfr.gov+1](https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com) |\n| **R031-P1-S003** | **Congress; OLRC — 26 U.S.C. §414, Definitions and special rules.** [https://uscode.house.gov/us/usc/119-134/t26/s414/](https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com) | Complete selected subsections **(b), (c), (d), (e), (m), (q)**; **(u)(4), (5), (10), (11)**. | Displayed through **Pub. L. 119-134, October 20, 2026**. Current compilation; downstream attribution and full qualification rules not exhausted. Frozen 1994 reference expressly preserved. [uscode.house.gov+3](https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com) |\n| **R031-P1-S004** | **Congress; OLRC — 26 U.S.C. §402, Taxability of beneficiary of employees’ trust.** [https://uscode.house.gov/us/usc/119-134/t26/s402/](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) | Relevant (a); complete **(c)(1)–(11)** and QPLO effective-date note. | Displayed through **Pub. L. 119-134, October 20, 2026**. Current compilation. Later subsections and full trust qualification are outside read scope. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com) |\n| **R031-P1-S005** | **Treasury/IRS; eCFR — 26 C.F.R. §1.402(c)-2, Eligible rollover distributions.** [https://www.ecfr.gov/current/title-26/section-1.402(c)-2](https://www.ecfr.gov/current/title-26/section-1.402(c)-2?utm_source=chatgpt.com) | Complete necessary **(a), (b), (c), (g)**, all seven (g)(5) examples; **(j)(1)–(2), (k)(1)–(3)**. | Principal page displayed current through **October 26, 2026**. Current (a)(3) applies on/after January 1, 2025, with stated earlier-version option. Full periodic-payment/RMD and inherited-distribution regime not audited. [ecfr.gov+3](https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com) |\n| **R031-P1-S006** | **Treasury/IRS; eCFR — 26 C.F.R. §1.401(k)-1, Certain cash or deferred arrangements.** [https://www.ecfr.gov/current/title-26/section-1.401(k)-1](https://www.ecfr.gov/current/title-26/section-1.401(k)-1?utm_source=chatgpt.com) | Necessary **(d)(1)–(2)**, especially complete severance definition in (d)(2). | Current-URL text accessed on the recorded date. Only the incorporated severance/distribution boundary was used; full §401(k) qualification and historical applicability were not audited. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.401%28k%29-1?utm_source=chatgpt.com) |\n| **R031-P1-S010** | **Treasury/IRS; eCFR — 26 C.F.R. §301.9100-2, Automatic extensions.** [https://www.ecfr.gov/current/title-26/section-301.9100-2](https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com) | (a)(1)–(2), complete **(b), (c), (d)** and relevant (e) examples. | Current codified text. QPLO relevance traced through T.D. 9937’s explanatory cross-reference; not a universal deadline extension. Unrelated GST material excluded. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com) |\n| **R031-P1-S012** | **Congress; OLRC — 29 U.S.C. §1108, Exemptions from prohibited transactions.** [https://uscode.house.gov/us/usc/119-124/t29/s1108/](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) Earlier read format: [https://uscode.house.gov/us/usc/119-118/t29/s1108/](https://uscode.house.gov/us/usc/119-118/t29/s1108/?utm_source=chatgpt.com) | Complete **(b)(1)** and **(d)(1)–(3)**; necessary relationship to (c). Later successful version rechecked for the operative loan clauses. | Later successful page displayed through **Pub. L. 119-124, October 15, 2026**. Current compilation within that bound. Older version is the same instrument, not corroboration. Latest attempted version failed. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com) |\n| **R031-P1-S013** | **DOL; eCFR — 29 C.F.R. §2550.408b-1, General statutory exemption for loans to plan participants and beneficiaries who are parties in interest.** [https://www.ecfr.gov/current/title-29/section-2550.408b-1](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) | **Complete (a)–(g), all examples**, including amendment-conformity explanation in (a)(1). | Title 29 current through **October 26, 2026**, last amended October 14. Regulation’s own timing in (g); source credit 54 FR 30528, July 20, 1989. Original entire 1989 preamble not independently audited. [ecfr.gov+1](https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com) |\n| **R031-P1-S014** | **Congress; OLRC — 29 U.S.C. §1003, Coverage.** [https://uscode.house.gov/us/usc/119-134/t29/s1003/](https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com) | **Complete section (a)–(c).** | Displayed through **October 20, 2026 / Pub. L. 119-134**. Initial retrieval failure later recovered. No actual coverage determination. [uscode.house.gov](https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com) |\n| **R031-P1-S015** | **Congress; OLRC — 29 U.S.C. §1002, Definitions.** [https://uscode.house.gov/us/usc/119-134/t29/s1002/](https://uscode.house.gov/us/usc/119-134/t29/s1002/?utm_source=chatgpt.com) | Selected **(2), (3), (7), (8), (14), (15), (19), (21), (23), (27), (32), (33), (34)–(36)**, including nested governmental/church text. | Displayed through **October 20, 2026 / Pub. L. 119-134**. Definitions only; full investment-advice and fiduciary litigation history excluded. [uscode.house.gov](https://uscode.house.gov/us/usc/119-134/t29/s1002/?utm_source=chatgpt.com) |\n| **R031-P1-S016** | **DOL; eCFR — 29 C.F.R. §2510.3-3, Employee benefit plan.** [https://www.ecfr.gov/current/title-29/section-2510.3-3](https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com) | Complete **(a)–(d)**. | Retrieved page displayed Title 29 through **October 23, 2026**, last amended October 14. Express §2510.3-55(d) cross-reference preserved; that separate provision not independently analyzed. [ecfr.gov](https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com) |\n| **R031-P1-S017** | **Treasury/IRS; eCFR — 26 C.F.R. §1.121-1, Exclusion of gain from sale or exchange of a principal residence.** [https://www.ecfr.gov/current/title-26/section-1.121-1](https://www.ecfr.gov/current/title-26/section-1.121-1?utm_source=chatgpt.com) | Complete necessary **(b)(1)–(2)** principal-residence definition. | Current-URL text accessed on the recorded date. Used only for Q&A-5’s incorporated meaning; full sale-exclusion regime excluded. [ecfr.gov](https://www.ecfr.gov/current/title-26/section-1.121-1?utm_source=chatgpt.com) |\n| **R031-P1-S018** | **Congress; OLRC — 26 U.S.C. §163, Interest.** [https://uscode.house.gov/us/usc/119-121/t26/s163/](https://uscode.house.gov/us/usc/119-121/t26/s163/?utm_source=chatgpt.com) | Complete necessary **(h)(3)(B)(i)–(ii)**. | Displayed through **October 9, 2026 / Pub. L. 119-121**. Q&A-7 tracing cross-reference only; no mortgage-interest or actual deduction determination. [uscode.house.gov](https://uscode.house.gov/us/usc/119-121/t26/s163/?utm_source=chatgpt.com) |\n| **R031-P1-S019** | **Congress; OLRC — 26 U.S.C. §4974, Excise tax on certain accumulations in qualified retirement plans.** [https://uscode.house.gov/us/usc/119-124/t26/s4974/](https://uscode.house.gov/us/usc/119-124/t26/s4974/?utm_source=chatgpt.com) | Complete **(c)** definition used by §72(t). | Displayed through **October 15, 2026 / Pub. L. 119-124**. No minimum-distribution excise-tax analysis. [uscode.house.gov](https://uscode.house.gov/us/usc/119-124/t26/s4974/?utm_source=chatgpt.com) |\n| **R031-P1-S026** | **Congress; GPO — 2024 U.S. Code, 29 U.S.C. §1101, Coverage.** [https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm](https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm?utm_source=chatgpt.com) | Complete necessary **(a)(1)–(2)**. | **Historical 2024 edition. Current verification unresolved.** Other subsections, including policy-related asset rules, excluded. [LABOR](https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm?utm_source=chatgpt.com) |\n| **R031-P1-S027** | **Congress; OLRC — 26 U.S.C. §4975, Tax on prohibited transactions.** [https://uscode.house.gov/us/usc/119-124/t26/s4975/](https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com) | Necessary **(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g)**. | Displayed through **October 15, 2026 / Pub. L. 119-124**. Coverage and parallel exemption only; full excise-tax liability and correction regime excluded. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com) |\n| **R031-P1-S033** | **Congress; OLRC — 26 U.S.C. §7508A, Authority to postpone certain deadlines.** [https://uscode.house.gov/us/usc/119-121/t26/s7508A/](https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com) | Operative **(a)–(f)** and necessary amendment/effective-date notes, especially **(e)(1)–(6)**. | Displayed through **October 9, 2026 / Pub. L. 119-121**. Includes 2025 120-day amendment and its declaration-date predicate. Duplicate subsection-(f) compiler note preserved; refund issue not analyzed. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com) |\n| **R031-P1-S034** | **Congress; OLRC — 26 U.S.C. §403, Taxation of employee annuities.** [https://uscode.house.gov/us/usc/119-121/t26/s403/](https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com) | Complete **(a)(4)** and **(b)(8)**; necessary (a)(1), (b)(1), (7), (9)–(11) read for context. | Displayed through **October 9, 2026 / Pub. L. 119-121**. Used for loan-category and rollover incorporation boundaries, not full §403 qualification. [uscode.house.gov+1](https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com) |\n| **R031-P1-S035** | **Congress; OLRC — 26 U.S.C. §457, Deferred compensation plans of State and local governments and tax-exempt organizations.** [https://uscode.house.gov/us/usc/119-118/t26/s457/](https://uscode.house.gov/us/usc/119-118/t26/s457/?utm_source=chatgpt.com) | Necessary **(a), (b), (d), (e)(1)–(4), (13), (16), (g)**; (e)(16) complete. | Page displayed through **October 7, 2026 / Pub. L. 119-120**, despite the URL’s older number. No general deferred-compensation or creditor analysis. [uscode.house.gov+2](https://uscode.house.gov/us/usc/119-118/t26/s457/?utm_source=chatgpt.com) |\n| **R031-P1-S036** | **Treasury/IRS; eCFR — §403(b) regulatory family.** [https://www.ecfr.gov/current/title-26/section-1.403(b)-6](https://www.ecfr.gov/current/title-26/section-1.403(b)-6?utm_source=chatgpt.com) ; [https://www.ecfr.gov/current/title-26/section-1.403(b)-7](https://www.ecfr.gov/current/title-26/section-1.403(b)-7?utm_source=chatgpt.com) | Complete necessary **§1.403(b)-6(f)** and **§1.403(b)-7(a), (b), (d)–(g)**; (6)(h) also read. | Retrieved title-currency labels: **October 23** and **October 21, 2026**, respectively. Current codified texts; older generic 60-day wording read with current statutory incorporation. Historical application of the entire regulatory package not audited. [ecfr.gov+3](https://www.ecfr.gov/current/title-26/section-1.403%28b%29-7?utm_source=chatgpt.com) |\n| **R031-P1-S037** | **Treasury/IRS; eCFR — §457 regulatory family.** [https://www.ecfr.gov/current/title-26/section-1.457-6](https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com) ; [https://www.ecfr.gov/current/title-26/section-1.457-7](https://www.ecfr.gov/current/title-26/section-1.457-7?utm_source=chatgpt.com) | Complete **§1.457-6(f)(1)–(3)** including example; **§1.457-7(a), (b)(1)–(3)**. | Retrieved title-currency labels: **October 22** and **October 23, 2026**. Current codified texts, used only for loan/distribution distinctions. No reliance on older age language elsewhere to override current statute. [ecfr.gov+2](https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com) |\n\n### 7.2 Final rules, session laws, and historical proposal\n\n| Source ID | Issuer / title / complete literal HTTPS URL | Exact read bounds / pages / zero-based PDF index | Status, effectiveness, and limits |\n| --- | --- | --- | --- |\n| **R031-P1-S007** | **Treasury/IRS — T.D. 9937, Rollover Rules for Qualified Plan Loan Offset Amounts.** [https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts](https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com) ; [https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf](https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com) ; same instrument in [https://www.irs.gov/irb/2021-04_IRB](https://www.irs.gov/irb/2021-04_IRB?utm_source=chatgpt.com) | Necessary preamble, footnotes, and complete former §1.402(c)-3(a)–(b), all seven examples. **86 FR 464–469; PDF indexes 0–5.** | Final rule; effective January 6, 2021; mandatory/optional application predicates in C072. Former codification now historical. Formats grouped as one instrument. [govinfo.gov+1](https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S008** | **Congress — Pub. L. 115-97, §13613, Extended rollover period for plan loan offset amounts.** [https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf](https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com) | Complete **§13613(a)–(c)**, including conforming amendments and effective date. **131 Stat. 2166; PDF index 113** in the retrieved 186-page star-print file. | Enacted December 22, 2017; taxable-year application in C071. Only necessary section read, not the entire act. Parsed text only. [govinfo.gov](https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S009** | **Treasury/IRS — T.D. 10001, Required Minimum Distributions, including rollover amendments.** [https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm](https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm?utm_source=chatgpt.com) ; [https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf](https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com) | Header/effective date **58886, index 0**; relevant background **58888–58889, indexes 2–3**; §1.72(p)-1 conforming text **58907, index 21**; §1.402(c)-2 applicability **58939, index 53**; offset text/examples **58942–58944, indexes 56–58**; recipient/administrative text and removal of §1.402(c)-3 through **58946, index 60**. | Final rule, effective September 17, 2024; distribution applicability January 1, 2025. Complete necessary offset provisions read; **not the entire 69-page RMD package**. [govinfo.gov+2](https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S011** | **Treasury/IRS — Proposed Rollover Rules for Qualified Plan Loan Offset Amounts.** [https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts](https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com) | Relevant Background and Explanation, especially the §301.9100-2 discussion. **85 FR 51369–51374; relevant printed 51370–51371.** HTML read; no PDF inspection. | **Historical proposal**, August 20, 2020, superseded by final rule. Used only for explanation expressly referenced by T.D. 9937, not as operative law. [federalregister.gov](https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com) |\n| **R031-P1-S028** | **Congress — Pub. L. 103-353, Uniformed Services Employment and Reemployment Rights Act of 1994.** [https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf](https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com) | §2(a), enacted **38 U.S.C. §4303(1)–(16)**. **108 Stat. 3150–3152; PDF indexes 1–3** in the 29-page file. | Enacted October 13, 1994; **historical definition source**. It is not a complete reconstruction of all law through December 12, 1994. Parsed text only. [govinfo.gov](https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com) |\n\n### 7.3 Official interpretations and explanatory materials\n\n| Source ID | Issuer / title / complete literal HTTPS URL | Exact read bounds / page information | Status and limits |\n| --- | --- | --- | --- |\n| **R031-P1-S020** | **IRS — Retirement plans FAQs regarding loans.** [https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans](https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com) | Introduction and FAQs 1–8, including plan availability and maximum-loan discussion. | Live explanatory page accessed on the recorded date. Expressly general information, not legal authority. Its simplified separation discussion does not replace current QPLO predicates. [Internal Revenue Service](https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com) |\n| **R031-P1-S021** | **IRS — Issue Snapshot: Plan Loan Cure Period.** [https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period](https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com) | Complete substantive analysis and all three examples. | Official explanatory examination material. Older aggregation paragraph citation is stale; current statutory lettering controls. [Internal Revenue Service](https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com) |\n| **R031-P1-S022** | **IRS Office of Chief Counsel — Chief Counsel Advice 201736022.** [https://www.irs.gov/pub/irs-wd/201736022.pdf](https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com) | Complete five-page advice: issues, facts, law, analysis, conclusions. First page unnumbered; following printed pages 2–5; **PDF indexes 0–4**. | Dated August 30, 2017; released September 8, 2017. Expressly **nonprecedential**. No identifying facts adopted. Parsed text only. [irs.gov](https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S023** | **IRS — Plan loan offsets.** [https://www.irs.gov/retirement-plans/plan-loan-offsets](https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com) | Definition, rollover/QPLO, automatic-extension, direct-rollover, and withholding discussion. | Explanatory page; still uses former §1.402(c)-3 and contains a statutory-citation defect. Used as a cross-check and logged limitation, not in place of S004–S009. [Internal Revenue Service](https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com) |\n| **R031-P1-S024** | **IRS — Deemed distributions: participant loans.** [https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans](https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com) | Relevant analytical discussion screened. | Explanatory material with historical relief references. No historical temporary relief generalized into current law; no independent operative claim relies on this page. [Internal Revenue Service](https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com) |\n| **R031-P1-S025** | **DOL — Advisory Opinion 1989-30A.** [https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf](https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com) | Complete two-page opinion. First page unnumbered, second printed 2; **PDF indexes 0–1**. | October 2, 1989 official interpretation. Stated premises and limited question preserved; no comprehensive later-status audit. HTML failure recovered by PDF. [dol.gov](https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S029** | **IRS — FS-2024-19, Disaster relief FAQs: retirement plans and IRAs under SECURE 2.0.** [https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022](https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com) | Status/introduction; General FAQs 1–8; complete Loans Q1. | May 2024 explanatory FAQ, not IRB legal authority. Does not resolve the competing §72(p)(6) period definitions. Referenced historical Notice 2005-92 was not independently read. [Internal Revenue Service+1](https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com) |\n| **R031-P1-S030** | **IRS — Revenue Procedure 2020-46.** [https://www.irs.gov/pub/irs-drop/rp-20-46.pdf](https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com) | Complete §§1–7 and blank appendix. Seven pages; first unnumbered and following printed pages through 7; **PDF indexes 0–6**. | Effective October 16, 2020; modifies/supersedes Rev. Proc. 2016-47 and modifies 2003-16. Published procedural guidance, not a completed waiver or certification. [irs.gov+1](https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S031** | **IRS — Revenue Procedure 2003-16.** [https://www.irs.gov/pub/irs-drop/rp-03-16.pdf](https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com) | Complete necessary §§1–4; three pages, **PDF indexes 0–2**. | Effective January 27, 2003 for the stated distribution category; subsequently modified. Automatic institution-error conditions read; old filing fees/procedures not presented as current. [irs.gov+1](https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com) |\n| **R031-P1-S032** | **IRS — Topic No. 413, Rollovers from retirement plans.** [https://www.irs.gov/taxtopics/tc413](https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com) | Substantive rollover and waiver discussion, including references to 2020-46, 2003-16, and current ruling procedure. | Current explanatory page. The cited 2026 ruling procedure was identified but not fully read; no application, fee, or filing advice is provided. [Internal Revenue Service](https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com) |\n\n## 8. Source-read and retrieval-failure log\n\n### 8.1 Read completion and limits\n\n| Material group | Read result | Limit retained |\n| --- | --- | --- |\n| §72(p) and §1.72(p)-1 | Complete §72(p) body and complete regulation, including nested Q&As and examples. | Later §72 compilation recovery and original 2022 session-law cross-check incomplete; full §72(t) excluded. |\n| §402(c), current offset regulation, 2017/2021/2024 transitions | Necessary statutory clauses, current offset clauses, seven examples, statutory amendment, and relevant final-rule materials read. | No actual distribution year or version election selected; unrelated full RMD regime excluded. |\n| ERISA loan exemption | Complete §1108(b)(1), relevant (d), complete §2550.408b-1 and examples; coverage definitions and necessary DOL opinion read. | Current §1101 gap; no actual coverage, market-rate, collateral, or fiduciary finding. |\n| Residence and aggregation | Necessary statutory and regulatory cross-references read. | No exhaustive downstream tracing or attribution audit. |\n| Military | §414(u) predicates, frozen-reference clause, and 1994 enacted definitions read. | Complete frozen-date history and separate current military interest law not established. |\n| Rollover extensions | Distinct ordinary waiver, self-certification, institution-error, frozen-deposit, QPLO automatic-extension, and disaster-postponement categories read. | Full §7508 combat/military and current ruling-procedure implementation remain unselected. |\n| PDF material | Parsed text read at the pages/indexes listed in the source register. | No pixel inspection or claim about unseen scans, signatures, or form appearance. |\n| Cases and CFPB material | Not needed for the selected statutory/regulatory distinctions; none used. | No case-record/docket query, later-case-history certification, or CFPB-guidance inference. |\n\n### 8.2 Exact retrieval failures and their consequences\n\nRepeated attempts to the same URL are grouped. “Not accessible” below preserves the retrieval result **“URL … is not accessible via this tool”**; it is not a finding about whether the legal material exists.\n\n| Failure group | Exact failed URL(s) and result | Recovery or dependent limitation |\n| --- | --- | --- |\n| **F01 — former current regulation** | [https://www.ecfr.gov/current/title-26/section-1.402(c)-3](https://www.ecfr.gov/current/title-26/section-1.402(c)-3) — **404 Not Found**. | Former text recovered in T.D. 9937; its removal independently established in T.D. 10001. The failure alone was not used to infer repeal. |\n| **F02 — OLRC preliminary granule paths** | [https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim) ; [https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim&utm_source=chatgpt.com) ; [https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim) ; [https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim) — **404 Not Found**. | Versioned official pages recovered the relevant bodies, within their displayed currency limits. |\n| **F03 — short §72 paths** | [https://uscode.house.gov/us/usc/t26/s72](https://uscode.house.gov/us/usc/t26/s72) ; [https://uscode.house.gov/us/usc/t26/s72/](https://uscode.house.gov/us/usc/t26/s72/) — **not accessible**. | S001 recovered. |\n| **F04 — later §72 versions** | [https://uscode.house.gov/us/usc/119-134/t26/s72/](https://uscode.house.gov/us/usc/119-134/t26/s72/) ; [https://uscode.house.gov/us/usc/119-134/t26/s72](https://uscode.house.gov/us/usc/119-134/t26/s72) ; [https://uscode.house.gov/us/usc/119-124/t26/s72/](https://uscode.house.gov/us/usc/119-124/t26/s72/) — **not accessible**. | No later compilation substituted or invented. §72 findings remain bounded to S001’s October 7 label. |\n| **F05 — short and attempted §1108 versions** | [https://uscode.house.gov/us/usc/t29/s1108](https://uscode.house.gov/us/usc/t29/s1108) ; [https://uscode.house.gov/us/usc/t29/s1108/](https://uscode.house.gov/us/usc/t29/s1108/) ; [https://uscode.house.gov/us/usc/119-120/t29/s1108/](https://uscode.house.gov/us/usc/119-120/t29/s1108/) ; [https://uscode.house.gov/us/usc/119-134/t29/s1108/](https://uscode.house.gov/us/usc/119-134/t29/s1108/) — **not accessible**. | S012 later recovered through the October 15 version. |\n| **F06 — §1108 query error** | [https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A29+section%3A1108+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title29-section1108%29](https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=(title:29+section:1108+edition:prelim)+OR+(granuleid:USC-prelim-title29-section1108)&utm_source=chatgpt.com) — **500 Internal Server Error**. | S012 recovered through another official URL; no absence inference. |\n| **F07 — §1003 routes** | [https://uscode.house.gov/us/usc/t29/s1003](https://uscode.house.gov/us/usc/t29/s1003) ; [https://uscode.house.gov/us/usc/t29/s1003/](https://uscode.house.gov/us/usc/t29/s1003/) ; initial attempt at [https://uscode.house.gov/us/usc/119-134/t29/s1003/](https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com) — **not accessible**. | The versioned page subsequently opened through official navigation and was read completely as S014. |\n| **F08 — §414 initial attempt** | Initial attempt at [https://uscode.house.gov/us/usc/119-134/t26/s414/](https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com) — **not accessible**. | Later official-page retrieval succeeded; S003 read bounds apply. |\n| **F09 — other short tax-section routes** | [https://uscode.house.gov/us/usc/t26/s4974/](https://uscode.house.gov/us/usc/t26/s4974/) ; [https://uscode.house.gov/us/usc/t26/s4975/](https://uscode.house.gov/us/usc/t26/s4975/) ; [https://uscode.house.gov/us/usc/t26/s163/](https://uscode.house.gov/us/usc/t26/s163/) — **not accessible**. | Versioned official texts recovered as S019, S027, S018. |\n| **F10 — alternative title/section queries** | [https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)](https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)) ; [https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)](https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)) ; [https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)](https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)) — **404 Not Found**. | Recovered official bodies listed above; compilation endpoints retained. |\n| **F11 — IRS-linked §72 query** | [https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29](https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29) — **404 Not Found**. | S001 recovered; failed link was not treated as source text. |\n| **F12 — T.D. 9937 GovInfo HTML** | [https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm](https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm) — **not accessible**. | Federal Register HTML, GovInfo PDF, and IRB publication recovered, grouped as S007. |\n| **F13 — historical chapter-43 code** | [https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm](https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm) — **not accessible**. [https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid%3AUSC-1994-title38-section4303](https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid:USC-1994-title38-section4303&utm_source=chatgpt.com) — **403 Forbidden**. | Original 1994 enactment recovered as S028; complete December 12, 1994 history remains unresolved. |\n| **F14 — DOL advisory-opinion HTML** | [https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a](https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a) — **not accessible**. | Official PDF recovered and read completely as S025. |\n| **F15 — current §1101 routes** | [https://uscode.house.gov/us/usc/t29/s1101/](https://uscode.house.gov/us/usc/t29/s1101/) ; [https://uscode.house.gov/us/usc/119-134/t29/s1101/](https://uscode.house.gov/us/usc/119-134/t29/s1101/) ; [https://uscode.house.gov/us/usc/119-120/t29/s1101/](https://uscode.house.gov/us/usc/119-120/t29/s1101/) — **not accessible**. | Only the 2024 official edition recovered. Current Part 4 exclusion text remains unresolved. |\n| **F16 — §1101 search result** | [https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid%3AUSC-prelim-title29-section1101&saved=%7CKHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim](https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid:USC-prelim-title29-section1101&saved=\\|KHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp\\|dHJlZXNvcnQ=\\|\\|0\\|false\\|prelim&utm_source=chatgpt.com) — returned a **“Page Not Found” HTML page**. | Not treated as the statute. S026 remains historical only. |\n| **F17 — original 2022 disaster amendment act** | [https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm](https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm) — **“(400) Content length is too large: 4194305+”**. [https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf](https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf) — **“Failed to parse”**. | §72(p)(6) and its Code effective-date note were read, but original-act verification and resolution of competing period text are not claimed. |\n| **F18 — navigation-only attempts** | [https://uscode.house.gov/us/usc/t26/s73/](https://uscode.house.gov/us/usc/t26/s73/) ; [https://uscode.house.gov/us/usc/t29/s1107/](https://uscode.house.gov/us/usc/t29/s1107/) — **not accessible**. | No substantive claim depended on these navigation attempts. |\n\n## 9. Question-to-claim/source crosswalk\n\n| User question | Disposition | Principal claims and qualitative branches | Source groups and remaining legal gap |\n| --- | --- | --- | --- |\n| **1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military** | **Answered within retrieved bodies; partial on identified currency and cross-reference issues.** | **C001–C035, C074**; **B001–B011, B032, B034**. | **S001–S003, S017–S020, S028–S029, S034–S037.** Gaps: later §72 compilation, full acquisition tracing, frozen 1994 history, disaster-period conflict/original act. |\n| **2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)** | **Answered for the generic loan framework; actual application and full §72(t) excluded.** | **C036–C051, C056, C063**; **B012–B017, B025–B026**. | **S001–S002, S005, S019, S021–S024, S035–S037.** Nonprecedential CCA status preserved; no collection/cancellation conclusion. |\n| **3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples** | **Answered for core distinction and transition; partial as a complete catalogue of exceptional postponements.** | **C049–C074**; **B017–B024, B031**; **E004–E006**. | **S004–S011, S030–S037.** Full §7508 and current ruling-procedure implementation remain unreviewed; no individual deadline. |\n| **4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations** | **Answered within read provisions; current §1101 coverage confirmation partial.** | **C004, C007–C010, C022, C075–C087**; **B001, B026–B030**; **E007**. | **S003, S012–S016, S025–S027.** Historical §1101 fallback and downstream coverage exception retained; actual fiduciary/rate/security findings excluded. |\n| **5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check** | **Answered visibly.** | Comparison in §2; **87 claims**, **35 coverage branches**, example index, blank worksheet, source register, failure log, this crosswalk. | No numerical/calendar illustration was necessary or constructed. No personal identifiers or actual account facts supplied. |\n\n## 10. Explicit gaps and researcher self-check\n\n### 10.1 Gaps that remain open\n\n1. **Currency beyond the displayed compilations.** The accessed labels do not prove the absence of later amendments. This is particularly material for §72, §1108, and the supplementary statutes whose retrieved endpoints precede the access date.\n2. **Current §1101.** The current official text was not recovered. The 2024 Part 4 coverage text is historical evidence only; no present actual-plan exclusion is decided.\n3. **Disaster-period language.** The competing “applicable period” provisions in §72(p)(6)(C) remain unresolved. The original 2022 act could not be parsed/read through the attempted sources. The IRS FAQ does not repair that gap.\n4. **Frozen military cross-reference.** The relevant 1994 enactment was read, but a complete chapter-43 reconstruction as of December 12, 1994 was not completed. Current military-interest law and all military-postponement rules remain separate.\n5. **Downstream definitions and implementation.** Full ownership attribution, affiliated-service-group application, principal-residence tracing implementation, annual indexed HCE thresholds, electronic-agreement compliance, and full beneficiary/Roth/basis mechanics are not selected for an actual situation.\n6. **Exceptional deadline routes.** The principal published routes identified above are distinct. Full §7508 military/combat coverage, a complete current ruling-procedure review, and event-specific postponement notices were not undertaken. No disaster, event, location, taxpayer, return, or extension was selected.\n7. **Actual facts and other legal systems.** Every parent-held actual fact, contract issue, collection/remedy question, full tax qualification, full §72(t) inquiry, anti-alienation issue, state/local/tribal/territorial/foreign law, bankruptcy, litigation, settlement, and other A031 dimension remains unselected.\n8. **Later history and source status.** No judicial holding was necessary to establish the selected distinctions. No case-record or docket inquiry occurred, and no comprehensive litigation, stay, vacatur, withdrawal, or later-opinion audit is claimed.\n\n### 10.2 Researcher self-check—not independent review\n\n| Check | Result |\n| --- | --- |\n| Generic U.S. federal participant-loan scope maintained | Yes; other A031 dimensions remain parent-held. |\n| Prior research chat or unreviewed Library finding used as foundation | No. |\n| Actual or invented identifying entries, provider/account/records inquiry, contact, filing, or election | None. |\n| Subagents, other research chats, or independent-review claim | None. |\n| Complete §72(p) body and complete §1.72(p)-1 read | Yes, within the documented source/version bounds. |\n| Current offset provision distinguished from former §1.402(c)-3 | Yes; statutory and regulatory transition predicates separately recorded. |\n| Ordinary loan, deemed distribution, actual offset, QPLO kept distinct | Yes. |\n| Tax treatment separated from plan operation, ERISA exemption, and collection authority | Yes. |\n| Maximum amount presented as entitlement | No. |\n| Residence use distinguished from collateral | Yes. |\n| Cure maximum presented as automatic or universally 90 days | No. |\n| Later repayments, basis, post-deemed interest, and future-loan consequences addressed | Yes. |\n| Statutory tax year, actual offset event, return due date, extensions, and ordinary period distinguished | Yes. |\n| Official examples’ numbers or calendar outcomes transplanted without full verification | No; examples were read and indexed, not numerically reproduced. |\n| Parsed PDF reading described as pixel inspection | No. |\n| Failed retrieval treated as absence of law | No. |\n| Source formats treated as independent corroboration | No. |\n| Currentness or later history overstated | No; identified bounds and failures remain explicit. |\n| Component, parent, operations, or publication acceptance | **None.** |\n\nEND R031 PASS-01\n\n","tables":[{"headers":["Category","Necessary legal event or predicate","Federal tax characterization","Rollover treatment","What the category does not establish"],"index":0,"links":[],"row_links":[[],[],[],[],[],[]],"rows":[["Category","Necessary legal event or predicate","Federal tax characterization","Rollover treatment","What the category does not establish"],["Outstanding loan satisfying §72(p)(2)","A covered loan satisfies the applicable amount, agreement, repayment-term, amortization, and other applicable requirements. Residence, leave, military, disaster, refinancing, and prior-deemed-loan rules require their own predicates.","The §72(p)(1) deemed-distribution rule does not apply to the qualifying extent. This is not a determination of full plan qualification.","There is no distribution to roll over merely because a compliant loan remains outstanding.","A right to receive a loan; compliance with all plan terms, ERISA, §4975, or other tax-plan requirements. C001–C035."],["Deemed distribution","A §72(p) condition fails at origination or later, accounting for any applicable cure or suspension rule.","A distribution for specified tax purposes; basis and any applicable additional tax must be analyzed separately. It is not itself a distribution of the accrued benefit.","A deemed distribution is excluded from eligible rollover distributions.","Cancellation, an actual offset, extinguishment of every obligation, permission to execute security, or proof of a collectible balance. C036–C048."],["Actual plan loan offset","Under the governing plan-loan terms, the accrued benefit is reduced to repay the loan, including enforcement of the plan’s security interest. The regulation also expressly addresses cancellation, acceleration, and default treatment under those terms.","An actual distribution. Prior deemed-distribution treatment and basis must be coordinated; an actual offset does not automatically create a second inclusion of the same amount.","If otherwise an eligible rollover distribution, the ordinary period applies unless the offset qualifies for the QPLO rule or another applicable relief provision.","That every offset is permissible under distribution restrictions; that every offset is a QPLO; that an employment separation alone proves an offset. C043–C064."],["Qualified plan loan offset—QPLO","An actual offset arises solely from plan termination, or failure to meet repayment terms because of severance; the loan met §72(p)(2) immediately before the relevant termination or severance. The severance branch also requires the regulatory timing conditions.","An actual offset with a special rollover-period rule. “Qualified” does not erase other eligibility requirements.","For an otherwise eligible rollover distribution, the period ends on the individual’s tax-return filing due date, including extensions, for the taxable year in which the offset is treated as distributed.","An automatic tax exemption, a universally available return extension, an extra year after separation, or extended timing for accompanying cash. C052–C070."],["ERISA participant-loan exemption","Where applicable, all §1108(b)(1) and §2550.408b-1 conditions must be satisfied, together with their coverage and scope limitations.","This exemption does not determine §72(p) income treatment.","It does not determine rollover eligibility or timing.","A duty to offer loans, proof that a particular rate or collateral is adequate, or exemption from every fiduciary prohibition. C076–C087."]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":1,"links":[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com","text":"uscode.house.gov\n+3"},{"href":"https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com","text":"ecfr.gov\n+3"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com","text":"uscode.house.gov\n+3"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com","text":"ecfr.gov\n+3"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C001","Section 72(p)(1) treats an amount received directly or indirectly as a loan by a participant or beneficiary from a qualified employer plan as a distribution, subject to the applicable exception. The statutory structure starts with deemed-distribution treatment; qualifying loans obtain an exception to that treatment.","S001, §72(p)(1)(A), (2); S002, Q&As 1(a), 3. \nuscode.house.gov\n+1"],["R031-P1-C002","Assignments, pledges, and agreements to assign or pledge a plan interest can be treated as loans. A loan or pledge involving a contract purchased under a qualified employer plan remains within the rule, including a distributed contract under Q&A-1. Pledging the plan benefit to secure that same plan loan does not require counting both the loan and the pledged amount as separate loans.","S001, §72(p)(1)(B), (5); S002, Q&A-1(a)–(b). \necfr.gov"],["R031-P1-C003","The §72(p) categories include a §401(a) plan with a §501(a)-exempt trust, a §403(a) annuity plan, the specified employer-contributed §403(b) arrangement, the defined government plans whether or not qualified, and plans formerly described or determined to be within these categories. The term is not limited to a conventional §401(k) arrangement.","S001, §72(p)(4); S002, Q&A-2(a)–(e). \nuscode.house.gov\n+1"],["R031-P1-C004","Federal coverage definitions must be kept separate. Section 72(p)(4)(B) uses a government plan “established and maintained” for employees by the specified governmental bodies. ERISA §1002(32) uses “established or maintained” and contains additional federal classification provisions. Church-plan definitions and exclusions also have nested conditions; a governmental or church label alone does not select every tax and ERISA consequence.","S001, §72(p)(4)(B); S003, §414(d), (e); S015, §1002(32)–(33). \nuscode.house.gov\n+2"],["R031-P1-C005","The participant-loan exception is not an IRA-loan exception and does not supply a universal rule for insurance-policy loans. The IRS loan FAQ expressly distinguishes IRA-based arrangements. Section 72(p)(5)’s rule for a contract purchased under a qualified employer plan does not bring every independently held insurance contract into this component.","S001, §72(p)(4)–(5); S020, introductory loan-availability discussion. IRA and independent policy-loan consequences remain excluded. \nuscode.house.gov\n+1"],["R031-P1-C006","Federal tax permission for a plan loan does not require a plan to offer one. A plan may offer a more limited loan feature, subject to applicable law. Neither the statutory maximum nor the tax exception creates an individual entitlement to that amount.","S020, FAQ on whether a plan must offer loans and maximum amounts; S013, (d), requiring the program’s own terms. The FAQ is explanatory, not operative law. \nInternal Revenue Service\n+1"],["R031-P1-C007","ERISA Title I coverage begins with §1003(a) and its employment/commerce predicates. Section 1003(b) excludes the defined governmental plans, qualifying church plans without the specified §410(d) election, plans maintained solely to comply with listed benefit laws, certain plans maintained outside the United States, and unfunded excess-benefit plans. These are separate coverage inquiries.","S014, §1003(a)–(c), complete; S015, relevant §1002 definitions. Only U.S. federal classifications are addressed. \nuscode.house.gov\n+1"],["R031-P1-C008","Section 2510.3-3 distinguishes plans without employee participants and contains owner/spouse and partner/spouse rules, including its express cross-reference exception. Part 4 coverage also requires attention to §1101. The retrieved 2024 §1101(a) contains the unfunded select-management/highly-compensated deferred-compensation and specified partnership-agreement exclusions; current confirmation of that section remains unresolved.","S016, (a)–(d), including (c)’s cross-reference; S026, historical §1101(a)(1)–(2). The cross-referenced §2510.3-55(d) was not independently analyzed. \necfr.gov\n+1"],["R031-P1-C009","Section 4975 has its own plan and disqualified-person coverage, exclusions, and parallel loan exemption. Its categories do not simply duplicate §72(p)’s categories or ERISA Title I coverage. Compliance with §72(p) alone therefore does not establish §4975 or ERISA compliance.","S027, §4975(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g); S002, introductory disclaimer; S013, (a)(1)–(3). \nuscode.house.gov\n+3"],["R031-P1-C010","Section 403(b) and eligible governmental §457 plans have separate operational loan tests involving facts and circumstances, fixed repayment schedules, reasonable interest, and prudent repayment safeguards. Section 1.457-6(f)(1) treats loans of deferred amounts from an eligible plan of a tax-exempt entity differently: as paid or made available in violation of §457(d). The governmental rule must not be extended to that category.","S036, §1.403(b)-6(f), §1.403(b)-7(d); S037, §1.457-6(f)(1)–(3), §1.457-7(b)(3). \necfr.gov\n+3"],["R031-P1-C011","If the purported transaction does not create a bona fide debtor-creditor relationship, including an express or tacit understanding that repayment will not occur, Q&A-17 treats the transfer as an actual distribution rather than a loan or §72(p) deemed distribution. This is a conditional legal rule, not a finding that any claim or transaction is fabricated.","S002, Q&A-17, complete. \necfr.gov"],["R031-P1-C012","Q&A-18 excludes a narrowly defined ordinary-course residential-mortgage investment program from §72(p): acquired property must be primary security, the loan cannot exceed its fair market value, the program must allocate assets in advance and use commercial financial criteria, and the stated employment-maturity, individual-account-earmarking, participant-only, and officer/director/owner restrictions apply. Only the participant-only restriction has the specified continuous-program grandfather rule. This is distinct from the principal-residence repayment-term exception and supplies no ERISA/§4975 clearance.","S002, Q&A-18(a)(1)–(3), (b)–(d), complete. \necfr.gov"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":2,"links":[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C013","Under the ordinary §72(p)(2)(A) rule, the new loan plus outstanding other loans must fit both sides of the statutory lesser-of test: the adjusted dollar ceiling and the greater of one-half the nonforfeitable accrued-benefit present value or USD 10,000. This is an aggregate limit, not simply a standalone USD 50,000 limit.","S001, §72(p)(2)(A)(i)–(ii); S002, Q&As 3–4. \nuscode.house.gov"],["R031-P1-C014","The dollar ceiling is reduced by the excess, if any, of the highest outstanding loan balance during the one-year period ending the day before the new loan over the outstanding balance on the new-loan date. Q&A-20’s example expressly measures the latter immediately before the new loan. Paying down a prior loan does not necessarily restore the full ordinary ceiling immediately.","S001, §72(p)(2)(A)(i)(I)–(II); S002, Q&A-20(b), Example 1(ii). \nuscode.house.gov\n+1"],["R031-P1-C015","The present value used for the benefit-based limit excludes accumulated deductible employee contributions. Section 72(o)(5)(A)–(B) supplies the historical contribution category and the additions/subtractions for income, gains, losses, expenses, and attributable distributions. A gross account statement amount cannot be assumed to be the required base.","S001, §72(p)(2)(A), concluding sentence; §72(o)(5)(A)–(B). \nuscode.house.gov"],["R031-P1-C016","Current §72(p)(2)(E) applies §414(b), (c), and (m), then treats all plans of the resulting employer as one plan. These provisions address controlled groups, common control—including special church-related rules—and affiliated service/management groups. Separate plan names or separate employers on their face do not resolve aggregation. Detailed ownership and attribution application remains unselected.","S001, §72(p)(2)(E); S003, §414(b), (c), (m), complete selected subsections. Older guidance’s reference to paragraph (D) is stale after the credit-card amendment. \nuscode.house.gov\n+2"],["R031-P1-C017","A loan made through a credit card or similar arrangement does not receive the §72(p)(2)(A) exception. The statutory effective-date note applies this prohibition to loans made after December 20, 2019.","S001, §72(p)(2)(D); effective-date note for Pub. L. 116-94, div. O, §108(b). Original session-law text for this amendment was not separately audited. \nuscode.house.gov\n+1"],["R031-P1-C018","The loan must be evidenced by a legally enforceable agreement, potentially comprising multiple documents, specifying its amount, date, and repayment schedule and demonstrating compliance. A signature is not invariably required if the agreement is enforceable under applicable law; qualifying electronic documentation is possible. Actual enforceability and electronic-system compliance remain held.","S002, Q&A-3(b), complete, including §1.401(a)-21 cross-reference. \necfr.gov"],["R031-P1-C019","Multiple loans or a refinancing can satisfy §72(p), but the loans must collectively satisfy the amount limits and separately satisfy the applicable repayment requirements. Federal tax permission does not establish that the plan’s program allows another loan.","S002, Q&A-20(a)(1). \necfr.gov"],["R031-P1-C020","When a replacement loan extends beyond the replaced loan’s latest permissible term, Q&A-20 generally counts both loans as outstanding on the transaction date. The specified exception requires terms that would comply as two separately amortized components: the replaced balance by its original permissible end, and additional borrowing by its own permissible end. Refinancing does not universally restart a five-year period.","S002, Q&A-20(a)(2), complete; (b), Examples 1–2. \necfr.gov"],["R031-P1-C021","Section 72(p)(3) denies an otherwise allowable interest deduction during the specified key-employee period or while the loan is secured by the specified elective-deferral amounts. It does not affirmatively grant a deduction in other circumstances. Key-employee status and deduction eligibility are unselected.","S001, §72(p)(3)(A)–(B), including §416(i) and §402(g)(3)(A), (C) cross-references. \nuscode.house.gov"],["R031-P1-C022","The USD 10,000 limb of the tax limit does not require a plan to lend that amount and does not override ERISA’s benefit-security limit. A loan satisfying the tax amount test can still require additional adequate collateral under the applicable exemption.","S001, §72(p)(2)(A)(ii); S013, (f)(1)–(2); S002, Q&A-4, Example 2’s express prohibited-transaction caution. \necfr.gov\n+1"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":3,"links":[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C023","The ordinary loan must, by its terms, be repayable within five years. The principal-residence exception changes that term requirement; it does not generally waive the amount, agreement, or amortization requirements.","S001, §72(p)(2)(B); S002, Q&As 3, 5–9. \nuscode.house.gov\n+1"],["R031-P1-C024","Except as provided by applicable regulations, substantially level amortization is required over the loan’s term, with payments no less frequently than quarterly. A permitted maximum term does not authorize an arbitrary balloon-payment schedule. Specific leave and military provisions must be evaluated separately.","S001, §72(p)(2)(C); S002, Q&As 3, 9. \nuscode.house.gov\n+1"],["R031-P1-C025","The residence exception concerns a loan used to acquire a dwelling unit that, within a reasonable time, is to be used as the participant’s principal residence, determined when the loan is made. Q&A-5 adopts the §121 meaning of principal residence; §1.121-1(b) uses facts and circumstances, including use and other indicators where multiple residences exist. The §121 sale-exclusion holding/use periods are not stated as a plan-loan term requirement.","S001, §72(p)(2)(B)(ii); S002, Q&A-5; S017, §1.121-1(b)(1)–(2). \necfr.gov\n+1"],["R031-P1-C026","The dwelling need not secure a principal-residence plan loan. Conversely, offering a residence as collateral does not establish that proceeds satisfy the qualifying acquisition-use requirement.","S002, Q&A-6; S001, §72(p)(2)(B)(ii). The converse is the direct distinction between the use test and the security rule. \necfr.gov"],["R031-P1-C027","Q&A-7 imports tracing rules established under §163(h)(3)(B) for determining acquisition use. It does not import every mortgage-interest deduction condition into §72(p); Q&A-6 expressly rejects a dwelling-security requirement. Detailed tracing guidance beyond the statutory cross-reference was not exhaustively audited.","S002, Q&A-7; S018, §163(h)(3)(B)(i)–(ii). \necfr.gov\n+1"],["R031-P1-C028","Refinancing generally does not qualify as a principal-residence plan loan. The stated exception permits repayment of a third-party loan only if the plan loan independently qualifies as a principal-residence plan loan without regard to the third-party loan.","S002, Q&A-8(a), with the complete official example read. \necfr.gov"],["R031-P1-C029","For a bona fide leave without pay, or with net pay after employment-tax withholding below the required installment, Q&A-9(a) permits a level-amortization suspension for no more than one year, subject to the military rule. Accrued interest remains relevant; repayment must finish by the latest permissible term, and resumed installments cannot be below the original amount. Ordinary unpaid leave does not itself add a year to that term.","S002, Q&A-9(a), (c), (d)(1). \necfr.gov"],["R031-P1-C030","If the plan suspends repayment during the specified service in the uniformed services, §414(u)(4) and Q&A-9(b) permit disregarding that suspension for the specified tax rules, even when it exceeds one year. Q&A-9(b) says “whether or not qualified military service.” Repayment must resume when that service period ends and thereafter use substantially level installments ending by the otherwise permissible term plus the permitted suspension.","S002, Q&A-9(b)–(c); S003, §414(u)(4)–(5). \necfr.gov\n+1"],["R031-P1-C031","Section 414(u)(10) limits the subsection to retirement plans to which 38 U.S.C. chapter 43 applies; §414(u)(11) freezes its chapter-43 references as of December 12, 1994. The 1994 enactment’s definitions were read, but a complete frozen-date amendment reconstruction was not achieved. Q&A-9’s old military-interest example also does not establish a current, universal interest-rate rule.","S003, §414(u)(10)–(11); S028, enacted §4303; S002, Q&A-9(d)(2). \nuscode.house.gov\n+2"],["R031-P1-C032","Section 72(p)(6)(A) substitutes USD 100,000 for USD 50,000 and the full nonforfeitable-benefit present value for one-half, for a qualifying loan to a qualified individual during the applicable period. Qualification requires the specified principal-abode location during the disaster’s incident period and economic loss. The lookback structure remains; the provision is not a universal increased ceiling or an ERISA collateral exemption.","S001, §72(p)(6)(A), (C)(i); S029, loan FAQ, explanatory only. \nuscode.house.gov\n+1"],["R031-P1-C033","Unresolved textual issue: §72(p)(6)(C)(ii) starts its “applicable period” on the applicable date; §72(p)(6)(C)(iii)(II) also imports “applicable period” from §72(t)(8), whose paragraph (F)(iii) starts on the first day of the incident period. Both end by reference to 180 days after the applicable date. No beginning date is selected here. The imported disaster, area, incident-period, and applicable-date definitions in §72(t)(11)(E)–(F) were read, including their exclusions and latest-of structure.","S001, §72(p)(6)(C)(ii)–(iii), §72(t)(8)(F)(iii), (11)(E)–(F). The IRS FAQ does not resolve the competing language. \nuscode.house.gov"],["R031-P1-C034","For the specified qualified individual with an outstanding loan on or after the applicable date, §72(p)(6)(B) permits a one-year delay for repayments due during the incident-period-to-180-days-after-incident-end window. Subsequent repayments may be adjusted for the delay and accruing interest; the specified period may be disregarded for term purposes. These predicates are separate from the increased-loan-limit period.","S001, §72(p)(6)(B)(i)–(iii). \nuscode.house.gov"],["R031-P1-C035","The Code’s effective-date note for the 2022 permanent disaster amendment applies to disasters whose incident period begins on or after the date 30 days after December 27, 2020. The imported “applicable date” is the latest of enactment of the paragraph, incident-period start, and disaster declaration. Temporary historical relief is not a current universal loan rule. Original Pub. L. 117-328 retrieval failed, so the session-law cross-check remains a gap.","S001, §72(t)(11)(F)(iii), effective-date note for Pub. L. 117-328, div. T, §331(c)(2); S029, General FAQs and Loans Q1. \nuscode.house.gov\n+2"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":4,"links":[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+4"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+3"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+4"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+3"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C036","An origination failure of the repayment-term, level-amortization, or enforceable-agreement requirement produces a deemed distribution of the entire loan at origination. If the loan otherwise satisfies the requirements but exceeds the amount limit, the excess is deemed distributed. These are different failure measures.","S002, Q&A-4(a)–(b), complete. \necfr.gov\n+1"],["R031-P1-C037","For an initially compliant loan, failure to make a required installment when due ordinarily triggers a deemed distribution at failure. The administrator may allow a cure period; the outer limit is the last day of the calendar quarter following the quarter in which the payment was due. A plan may allow no cure or a shorter cure. This is not a universal 90-day rule.","S002, Q&A-10(a), (c); S021, cure-period interpretation. \necfr.gov\n+1"],["R031-P1-C038","An uncured repayment failure produces a deemed distribution equal to the entire outstanding loan balance, including accrued interest, at the relevant failure time after accounting for the allowed cure period. It is not limited to the missed installment.","S002, Q&A-10(b)–(c). \necfr.gov"],["R031-P1-C039","The IRS cure snapshot states that an allowed cure period must be reflected in the written plan document. CCA 201736022 discusses successive missed installments and a qualifying refinancing completed within the cure period under its stated premises. The CCA expressly cannot be used or cited as precedent; it does not establish a universal post-default cure or a fresh repayment term.","S021, Analysis and Examples 1–3; S022, Issues, Facts, Law and Analysis, Conclusions. \nInternal Revenue Service\n+1"],["R031-P1-C040","A deemed distribution is subjected to §72’s income/basis treatment as though it were an actual distribution. If after-tax contributions or other investment in the contract exist, some portion may be nonincludible. Gross deemed-distribution amount and taxable income are therefore not necessarily identical.","S002, Q&A-11(a). \necfr.gov"],["R031-P1-C041","Q&A-11(b) applies §72(t) and the separate §72(m)(5) rule as they would apply to an actual distribution. Section 72(t)(1)’s additional tax is tied to the includible portion and the defined retirement-plan coverage, subject to exceptions and limitations. Governmental §457 treatment includes the special transferred-amount rule in §72(t)(9) and §457(a)(2). No age, exception, additional-tax amount, or full §72(t) conclusion is selected.","S001, §72(t)(1), necessary (2)(A), (3), (9), and §72(m)(5); S019, §4974(c); S035, §457(a)(2). \nuscode.house.gov\n+4"],["R031-P1-C042","A deemed distribution is not an actual distribution for the qualification, distribution, distribution-restriction, and vesting purposes identified in Q&A-12. It is not an eligible rollover distribution.","S002, Q&A-12; S005, §1.402(c)-2(c)(3)(iv). \necfr.gov\n+1"],["R031-P1-C043","After a deemed distribution, Q&A-19(a) generally ceases to treat that amount as an outstanding loan for §72 purposes and disregards later interest on it for those purposes. Later interest is not repeatedly deemed distributed as a new loan. This rule expressly preserves the subsequent-loan rules and does not treat the loan as distributed for every Code purpose.","S002, Q&A-19(a). \necfr.gov"],["R031-P1-C044","An unpaid deemed loan, including later accruing interest, still counts for the amount limit on a subsequent loan until repaid, including by offset. A subsequent loan also needs the specified enforceable payroll-withholding arrangement or adequate additional security beyond the accrued benefit, as well as ordinary compliance. Loss of that condition before repayment can trigger a deemed distribution of the second loan.","S002, Q&A-19(b)(1)–(3). \necfr.gov"],["R031-P1-C045","Cash repayments after a deemed distribution increase the participant’s or beneficiary’s §72(e) investment in the contract by the cash repayments. They are not after-tax contributions for all other purposes, including §§401(m) and 415(c)(2)(B). Q&A-21 is not authority to treat payment of income tax itself as a plan contribution or automatically erase the earlier event.","S002, Q&A-21(a)–(b); historical transition limits in Q&A-22(c). \necfr.gov\n+1"],["R031-P1-C046","Legal inference limited to these provisions: because the regulation expressly distinguishes a deemed distribution from an accrued-benefit distribution, continuing interest, subsequent repayments, and later offsets, the tax characterization alone does not establish contractual cancellation or extinction. It also supplies no general collection permission or proof that any asserted balance is correct.","S002, Q&As 13, 19, 21; S005, (g)(3). Contract, remedies, and actual balance remain held. \necfr.gov\n+3"],["R031-P1-C047","Q&A-14 requires prescribed reporting of the includible amount. Q&A-15 distinguishes origination treatment from later deemed distributions or offsets: at the later event, withholding requires a concurrent transfer of cash or property, excluding employer securities. Reporting or withholding treatment does not determine a collectible debt balance. No form or withholding calculation is completed here.","S002, Q&As 14–15, complete. \necfr.gov"],["R031-P1-C048","A deemed distribution does not correct a prohibited transaction under §4975. The underlying prohibited-transaction question and any correction regime are separate.","S002, Q&A-16, complete. Full correction/remedy analysis remains excluded. \necfr.gov"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":5,"links":[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+2"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+2"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com","text":"uscode.house.gov\n+3"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+2"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+2"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com","text":"uscode.house.gov\n+3"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C049","A plan loan offset is the amount by which the accrued benefit is reduced under the governing terms to repay the loan, including enforcement of the security interest. Current (g)(3)(i) also expressly includes loan cancellation, acceleration, or default treatment under those terms. It characterizes an offset distribution as actual, not deemed. The full wording must be retained; neither an isolated label nor a universal “acceleration can never be an offset” rule is supported.","S005, §1.402(c)-2(g)(3)(i); S002, Q&A-13. \necfr.gov\n+1"],["R031-P1-C050","Because an offset is an actual distribution, an applicable in-service distribution restriction may prohibit it even when a deemed distribution has occurred. Taxing a default does not itself permit immediate enforcement against a restricted accrued benefit.","S002, Q&A-13(b); S005, (g)(5)(vi), Example 6; S036, §1.403(b)-6(f). \necfr.gov\n+2"],["R031-P1-C051","Separation from employment alone does not produce one universal tax event. Governing terms may allow continuing payments, accelerate payment before a later offset, or provide an automatic offset. The actual treatment must be established under the applicable terms and rules.","S005, (g)(3)–(5), particularly Examples 1–3; S002, Q&As 10, 13. This is a synthesis of the regulation’s distinct branches. \necfr.gov\n+1"],["R031-P1-C052","A QPLO requires an offset treated as distributed solely because of plan termination or failure to meet loan repayment terms because of severance, and a loan meeting §72(p)(2) immediately before the relevant termination or severance. Being compliant only when originally made is insufficient.","S004, §402(c)(3)(C)(ii)–(v); S005, (g)(3)(ii)–(iii). \nuscode.house.gov\n+1"],["R031-P1-C053","For this QPLO rule, severance is determined as under §1.401(k)-1(d)(2). A cessation of employment with the employer maintaining the plan is central; continuing employment with an employer maintaining the same plan through sponsorship or the specified transfer arrangement can prevent a severance conclusion. A job-change label is insufficient.","S005, (g)(4)(i); S006, §1.401(k)-1(d)(2), complete. \necfr.gov\n+1"],["R031-P1-C054","The severance branch requires both a repayment failure and an offset occurring during the period beginning on the severance date and ending on its first anniversary. The anniversary test concerns the offset event, not merely the date of the first missed payment.","S005, (g)(4)(ii)(A)–(B); S007, explanation of the adopted 12-month rule. \necfr.gov\n+1"],["R031-P1-C055","The first-anniversary rule in (g)(4)(ii) is written for the severance-related repayment-failure branch. It must not be inserted as an additional universal requirement into the separate plan-termination branch. The termination branch still requires its own sole-cause and immediately-before-compliance predicates.","S005, (g)(3)(ii)(A)–(B), (g)(4)(ii). This distinction follows from the clauses’ scope. \necfr.gov"],["R031-P1-C056","A loan already failing §72(p)(2) before severance does not satisfy the QPLO immediately-before test. A later actual offset can nevertheless be an ordinary eligible rollover distribution if the other eligibility requirements are met. The earlier deemed distribution itself remains ineligible.","S005, (g)(3)(ii)(B), (g)(5)(vi)–(vii); S002, Q&As 12, 19. \necfr.gov\n+2"],["R031-P1-C057","An actual offset, including a QPLO, is rollover-eligible only if it satisfies the eligible-rollover-distribution rules. Exclusions include the specified life/life-expectancy or ten-year-plus periodic payments, required minimum distributions, hardship distributions, deemed loans, and the other expressly excluded corrective or special items. Actual distribution status is not sufficient by itself.","S004, §402(c)(4); S005, (c)(1)–(4), (g)(1), complete relevant clauses. \necfr.gov\n+1"],["R031-P1-C058","Rollover treatment also depends on the receiving arrangement and amount. Section 402(c)(8) defines eligible retirement plans; basis and designated Roth amounts carry additional destination and accounting restrictions. Governmental §457 receiving plans have specified separate-accounting requirements. A receiving qualified plan may accept rollovers but is not required to do so.","S004, §402(c)(1)–(2), (8), (10); S005, (a)–(b), (k)(1)–(3). No receiving plan is selected. \nuscode.house.gov\n+2"],["R031-P1-C059","Surviving-spouse and qualifying spouse/former-spouse alternate-payee rules differ from the nonspouse designated-beneficiary rule. The latter uses a direct trustee-to-trustee transfer to the specified inherited IRA; it is not a general personal 60-day rollover right.","S004, §402(c)(9), (11); S005, (j)(1)–(2). Actual beneficiary or domestic-relations status is held. \nuscode.house.gov\n+1"],["R031-P1-C060","For an otherwise eligible non-QPLO offset, the ordinary rule is transfer no later than the 60th day following receipt of the distribution, subject to separately applicable relief. This period is tied to the distribution/offset event, not automatically to employment separation.","S004, §402(c)(3)(A); S005, (a)(1)(ii), (g)(2)(i). \nuscode.house.gov\n+1"],["R031-P1-C061","For an otherwise eligible QPLO, §402(c)(3)(C) substitutes the due date, including extensions, for filing the individual’s income-tax return for the taxable year in which the offset is treated as distributed. Tax year, actual offset date, return due date, and an applicable extension are distinct predicates. No calendar deadline follows without selecting them.","S004, §402(c)(3)(C)(i); S005, (g)(2)(ii). \nuscode.house.gov\n+1"],["R031-P1-C062","An accompanying cash or other-property distribution does not acquire the QPLO extended period merely because it occurs with a QPLO. The regulation’s examples apply the ordinary period to the accompanying amount and the special period to the qualifying offset.","S005, (g)(5)(iv)–(v), read with (g)(2). No numerical example is reproduced here. \necfr.gov"],["R031-P1-C063","An offset can be an actual distribution without the participant receiving corresponding cash. The direct-rollover and withholding treatment of an offset is separately governed; the published examples distinguish offset-only, direct-rollover, cash, and employer-securities situations. Absence of cash withholding does not establish absence of taxable income.","S005, (g)(1), (g)(5)(i), (iv)–(v); S002, Q&A-15. Full withholding computation remains held. \necfr.gov\n+1"],["R031-P1-C064","Sections 403(a)(4) and 403(b)(8) incorporate specified §402(c) rules, including paragraph (3). Section 457(e)(16) does so for an eligible deferred-compensation plan maintained by the governmental employer category in §457(e)(1)(A). This statutory route does not establish rollover rights for every government arrangement or every tax-exempt-organization §457 plan. Older generic 60-day regulatory wording must be read with the incorporated current statute.","S034, §403(a)(4), (b)(8); S035, §457(e)(1), (16); S036, §1.403(b)-7(b); S037, §1.457-7(b)(2). \nuscode.house.gov\n+3"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":6,"links":[{"href":"https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com","text":"ecfr.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"},{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"irs.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com","text":"ecfr.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"}],[{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"irs.gov\n+2"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov"}],[{"href":"https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C065","The final QPLO-rule explanation points to §301.9100-2(b)’s automatic six-month relief route. Its conditions include a timely return for the relevant year and corrective action within six months measured from the unextended return due date. Paragraphs (c)–(d) impose corrective-action, consistent-reporting, and filing requirements. It is not six additional months after an already extended due date and is not unconditional relief.","S010, (b)–(d), complete; S007, preamble footnote 4; S011, explanatory discussion expressly referenced there. The proposal supplies explanation, not operative authority. \necfr.gov\n+2"],["R031-P1-C066","Section 402(c)(3)(B) authorizes waiver of the ordinary 60-day requirement where failure would be against equity or good conscience, including the specified circumstances beyond reasonable control. It is not a blanket waiver of all rollover eligibility requirements or of the QPLO return-due-date rule.","S004, §402(c)(3)(B); S030, §§2–4. \nuscode.house.gov\n+1"],["R031-P1-C067","Rev. Proc. 2020-46 permits self-certification for specified late 60-day rollovers if there was no prior IRS denial, a listed reason caused the failure, and contribution occurs as soon as practicable after the obstacle ends; contribution within 30 days satisfies that last requirement. Listed categories include financial-institution error, misplaced uncashed check, mistaken account retention, severe residence damage, family death, serious illness, incarceration, foreign restrictions, postal error, return of a levy, delayed required information despite reasonable efforts, and state unclaimed-property distributions. Self-certification is not an IRS waiver and remains examinable.","S030, §3.02–.04, §4; complete procedure and blank appendix read. No certification is prepared or submitted. \nirs.gov\n+1"],["R031-P1-C068","Rev. Proc. 2003-16’s automatic financial-institution-error waiver requires timely receipt of the funds, timely compliance with the institution’s procedures and instructions, sole institutional error, deposit within one year from the beginning of the 60-day period, and an otherwise valid rollover. Its old ruling fees/procedures are not current filing instructions.","S031, §3.03; S030, modification provisions; S032, current explanatory reference to the continuing relief routes. \nirs.gov\n+2"],["R031-P1-C069","Section 402(c)(7) has a separate frozen-deposit rule: qualifying inability to withdraw because of financial-institution bankruptcy/insolvency or the specified state-imposed banking condition, including its overlap condition, changes the counted period and supplies a minimum ten-day period after the funds cease being frozen. It is not general relief for any inaccessible funds.","S004, §402(c)(7)(A)–(C), complete. No institution or deposit is selected. \nuscode.house.gov"],["R031-P1-C070","Current §7508A contains discretionary postponement authority and a mandatory 120-day rule with defined taxpayer, disaster-area, period, coordination, and multiple-declaration conditions; subsection (e)(4)(D) expressly addresses rollovers. The Code note makes the 2025 amendments applicable to declarations after July 24, 2025. This is separate from §72(p)(6) loan relief and ordinary return extensions. Section 7508 military/combat postponement is identified by official guidance but was not fully analyzed here.","S033, §7508A(a)–(f), particularly (b), (e)(1)–(6), and 2025 effective-date note; S030, §2.05. No event or deadline is selected. \nuscode.house.gov\n+2"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":7,"links":[{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+1"},{"href":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"federalregister.gov\n+1"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+2"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}],"row_links":[[],[{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+1"}],[{"href":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"federalregister.gov\n+1"}],[{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+2"}],[{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C071","Pub. L. 115-97 §13613 enacted the QPLO extended-period provision. Its effective rule applies to offsets treated as distributed in taxable years beginning after December 31, 2017. That is not the same formulation as “every offset after that date.”","S008, §13613(a)–(c), 131 Stat. 2166, PDF index 113; S004, corresponding note. \ngovinfo.gov\n+1"],["R031-P1-C072","T.D. 9937 was effective January 6, 2021. Its QPLO regulations applied to offsets treated as distributed on or after January 1, 2021, with optional application on or after August 20, 2020. These are distinct from the statute’s taxable-year predicate.","S007, DATES and former §1.402(c)-3(a), complete. \nfederalregister.gov\n+1"],["R031-P1-C073","T.D. 10001 became effective September 17, 2024; the rewritten §1.402(c)-2 applies to distributions on or after January 1, 2025. Current (a)(3) directs earlier distributions to the April 1, 2023 versions of §§1.402(c)-2 and -3, while permitting application of the new section. The rule removed former §1.402(c)-3 and placed offset rules in current §1.402(c)-2(g).","S009, DATES, amendatory paragraphs 5–6; S005, (a)(3), (g). \ngovinfo.gov\n+2"],["R031-P1-C074","Section 1.72(p)-1 Q&A-22 distinguishes the statute’s general post-August 13, 1982 application, the regulation’s January 1, 2002 application, and January 1, 2004 application of Q&A-19(b)(2) and Q&A-20. Its pre-2002 consistency transition has reporting, basis, transition-date, and possible transition-amount conditions. It cannot be assumed away for an unidentified historical loan.","S002, Q&A-22(a)–(d), including all four examples, complete. \necfr.gov\n+1"],["R031-P1-C075","Section 2550.408b-1 generally applies to participant loans granted or renewed after October 18, 1989. Its specific written-program provision has the separate predicate: loans granted or renewed on or after the last day of the first plan year beginning on or after January 1, 1989.","S013, (d), (g). \necfr.gov"]]},{"headers":["Claim ID","Verified proposition, conditions, and limits","Exact support"],"index":8,"links":[{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+2"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"dol.gov"}],"row_links":[[],[{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+2"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov"}],[{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"}],[{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"}],[{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"dol.gov"}]],"rows":[["Claim ID","Verified proposition, conditions, and limits","Exact support"],["R031-P1-C076","Section 1108(b)(1) provides a conditional participant/beneficiary loan exemption. Section 2550.408b-1 identifies relief from §406(a), (b)(1), and (b)(2), but not §406(b)(3)’s personal-consideration prohibition. All five loan conditions and the exemption’s scope limitations must be satisfied.","S012, §1108(b)(1); S013, (a)(1)–(2). \nuscode.house.gov\n+1"],["R031-P1-C077","Section 1108(d)’s owner-employee limitations must be read with (d)(2)(C), which narrows “owner-employee” for the loan restriction to the specified IRA-related classes in (d)(2)(A)(ii)–(iii). A blanket prohibition on all qualified-plan owner loans cannot be inferred from the older general wording alone. Section 4975(f)(6) contains a corresponding distinction.","S012, §1108(d)(1)–(3), complete; S027, §4975(f)(6). \nuscode.house.gov\n+1"],["R031-P1-C078","Loans must be available to the covered participants and beneficiaries on a reasonably equivalent basis. The regulation permits normal commercial factors such as creditworthiness and financial need, prohibits the listed discriminatory bases, and examines actual administration. A minimum loan not exceeding USD 1,000 does not by itself defeat the condition if the other requirements, including security, are met.","S012, §1108(b)(1)(A); S013, (b)(1)–(2) and examples. \nuscode.house.gov\n+1"],["R031-P1-C079","Loans may not be made available to highly compensated employees in greater amounts than to other employees under the statutory standard. The regulation’s older officer/shareholder language must be read in conformity with the §414(q) amendment. A uniform maximum dollar amount or vested-benefit percentage does not fail solely because larger benefits yield larger maximum loans, but a program excluding large numbers remains problematic. Section 414(q)’s ownership, prior-year compensation/indexation, optional top-paid-group, former-employee, aggregation, and exclusion rules require separate classification. No annual compensation threshold or individual status is selected.","S012, §1108(b)(1)(B); S013, (a)(1), (c)(1)–(4); S003, §414(q)(1)–(9), complete. \necfr.gov\n+2"],["R031-P1-C080","Loans must follow specific plan provisions. The written program, either in the plan or a document forming part of it, must identify administrator roles, application procedure, approval/denial criteria, type/amount limits, interest-setting procedure, collateral types, and default events/asset-preservation steps. The regulation’s example also addresses summary-plan-description disclosure. A generic tax-compliant note is not a substitute for these program provisions.","S012, §1108(b)(1)(C); S013, (d)(1)–(2), Example 1. \necfr.gov"],["R031-P1-C081","A reasonable rate provides a return commensurate with rates charged by commercial lenders for loans under similar circumstances. The regulation does not establish a universal “prime plus” formula. Its examples also show that an unadjusted renewal rate or a rate selected solely from a state usury ceiling does not automatically satisfy the federal exemption. No market or state-law rate is selected.","S012, §1108(b)(1)(D); S013, (e), Examples 1–3. \necfr.gov"],["R031-P1-C082","Adequate security requires something supporting the promise to pay, pledged so it can be realized upon default, with value and liquidity permitting a reasonable expectation against loss of principal or interest. The comparison is an otherwise identical arm’s-length commercial transaction. A benefit may serve as security only to the extent of the plan’s ability to satisfy the obligation on default.","S012, §1108(b)(1)(E); S013, (f)(1). This does not select an actual enforcement remedy. \necfr.gov"],["R031-P1-C083","No more than 50% of the present value of the vested accrued benefit may be counted as security for all outstanding plan loans. The regulation tests this immediately after each new loan secured wholly or partly by the benefit, and still requires the general adequacy test. This security rule is distinct from §72(p)’s ordinary and disaster amount limits.","S013, (f)(2)(i)–(iii); S001, §72(p)(2)(A), (6)(A). \necfr.gov\n+1"],["R031-P1-C084","The exemption concerns a bona fide participant loan arranged and approved by the administering fiduciary primarily in the participant’s interest. Documents alone are not dispositive where administration shows no repayment intent. A precondition designed to benefit another party in interest is outside the described relief; prudent establishment and administration for the exclusive benefit purpose remain relevant.","S013, (a)(3)(i), (a)(4), complete. \necfr.gov"],["R031-P1-C085","For this exemption, a renewal or modification is a loan and must satisfy the conditions when renewed or modified. Initial compliance does not permanently establish reasonable interest or other exemption conditions.","S013, (a)(3)(ii), (e), Example 2. \necfr.gov\n+1"],["R031-P1-C086","Section 1108(b)(1)’s final sentence provides that a suspension described in §414(u)(4) does not, solely because of that suspension, cause failure of the participant-loan exemption. It does not waive the remaining exemption conditions.","S012, §1108(b)(1), concluding sentence; S003, §414(u)(4). \nuscode.house.gov\n+1"],["R031-P1-C087","DOL Advisory Opinion 1989-30A distinguishes participants/beneficiaries who are parties in interest from those who are not. It explains that an active-employees-only program does not provide reasonably equivalent availability to all covered parties in interest, and discusses conditions when non-party-in-interest participants receive benefit-secured loans. It is an official interpretation with stated premises, not an adjudication of an unidentified plan or a complete later-status audit.","S025, complete opinion, PDF indexes 0–1. No opinion-party facts are adopted. \ndol.gov"]]},{"headers":["Layer","Exact predicate established by the read source","Status in this report"],"index":9,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Layer","Exact predicate established by the read source","Status in this report"],["General §72(p) statute","Assignments, pledges, and loans made after August 13, 1982, under Q&A-22(a).","Historical applicability predicate; no historical loan selected. C074; S002."],["General §1.72(p)-1","Assignments, pledges, and loans made on or after January 1, 2002, with Q&A-22(c) transition provisions.","Current codified rule with historical transition. C074; S002."],["Subsequent-loan security/refinancing provisions","Q&A-19(b)(2) and Q&A-20 apply on or after January 1, 2004.","Separate regulatory predicate. C074; S002."],["QPLO statute","Offsets treated as distributed in taxable years beginning after December 31, 2017.","Enacted statutory predicate, verified in original §13613. C071; S008."],["2020 QPLO proposal","Published August 20, 2020; proposal explanatory material later referenced in the final rule.","Historical proposal, superseded by final rule; not operative law. S011."],["T.D. 9937","Effective January 6, 2021; application to offsets on/after January 1, 2021; optional application on/after August 20, 2020.","Final rule; former codification now historical. C072; S007."],["T.D. 10001","Effective September 17, 2024; §1.402(c)-2 distribution applicability on/after January 1, 2025; specified earlier-version/optional-new-rule treatment.","Current offset location is §1.402(c)-2(g). C073; S005, S009."],["Credit-card restriction","Loans made after December 20, 2019.","Statutory amendment predicate read through Code note. C017; S001."],["Permanent disaster-loan amendment","Incident periods beginning on/after the date 30 days after December 27, 2020, according to the read effective-date note.","Current codified exception; original act retrieval and applicable-period conflict remain gaps. C032–C035; S001."],["ERISA loan regulation","Loans granted/renewed after October 18, 1989, with separate written-program timing.","Current codified exemption rule. C075; S013."],["§7508A 2025 amendment","Declarations made after July 24, 2025.","Current statutory postponement wording, with event and coverage predicates unselected. C070; S033."]]},{"headers":["Index","Complete official example material read","Question addressed and linked claims"],"index":10,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Index","Complete official example material read","Question addressed and linked claims"],["E001","S002, introductory premises; Q&A-4(b), Examples 1–4.","Excess-amount failure versus whole-loan term failure and later payment failure. C013, C022–C024, C036–C038."],["E002","S002, Q&A-8(b); Q&A-9(d), Examples 1–2; Q&A-10(c).","Residence acquisition/refinancing, ordinary versus military leave, shorter versus maximum cure. C025–C031, C037–C038."],["E003","S002, Q&A-20(b), Examples 1–2; Q&A-21(b); Q&A-22(c)(3), Examples 1–4.","Refinancing measurement/amortization, cash-repayment basis, historical transition accounting. C020, C043–C045, C074."],["E004","S005, (g)(5)(i)–(iii), Examples 1–3; corresponding former examples in S007.","Acceleration followed by offset; continuing repayment followed by a later offset; automatic offset without a requested distribution. C049, C051–C061."],["E005","S005, (g)(5)(iv)–(v), Examples 4–5.","Accompanying cash or employer securities, separate rollover periods, and withholding distinctions. C062–C063."],["E006","S005, (g)(5)(vi)–(vii), Examples 6–7.","Deemed distribution while actual enforcement is restricted; later offset after a prior failure; loss of QPLO status. C042, C050, C056."],["E007","S013, all examples under (a), (b), (c), (d), and (e).","Bona fide administration, reasonably equivalent availability, benefit-percentage limits, written program, comparable rates, and renewal. C076–C085."],["E008","S022, all three cure situations; S037, §1.457-6(f)(3), complete example.","Nonprecedential cure/refinancing analysis; governmental §457 loan/offset framework. C010, C039, C064."]]},{"headers":["Branch / user question","Status and substantive branch","Missing evidence or held premise","Adverse inference to avoid","Exact permissible next public-law investigation"],"index":11,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Branch / user question","Status and substantive branch","Missing evidence or held premise","Adverse inference to avoid","Exact permissible next public-law investigation"],["B001 — Q1/Q4: plan, tax, ERISA coverage unknown","Answered; application held. Distinguish §72(p), §4975, Title I, Part 4, §403(b), and governmental/non-governmental §457 categories. C003–C010; S001–S003, S014–S016, S026–S027, S034–S037.","All plan-category, employer, employee, election, and qualification facts.","“Retirement plan” means every regime applies identically.","What are the complete current federal predicates for the particular generic plan category, without identifying a plan?"],["B002 — Q1/Q5: entitlement versus permitted feature","Answered. A permitted tax feature and statutory ceiling do not create a right to a loan; the program’s terms matter. C006, C080; S020, S013.","Whether any loan feature or narrower limit exists.","The maximum must be lent on request.","What restrictions may a generic loan program impose consistently with §408(b)(1)?"],["B003 — Q1: initial maximum and lookback","Answered. The new loan plus other balances must pass both statutory ceilings and the one-year lookback. C013–C015; E001; S001–S002.","H, B, V, N, valuation method, dates, excluded contributions.","Recent repayment automatically restores USD 50,000 capacity.","How do published rules measure balances where accrued interest or multiple loans affect the statutory base?"],["B004 — Q1: related employers/plans","Answered at statutory level; detailed application held. Apply §414(b), (c), (m) before treating all resulting employer plans as one. C016; S001, S003.","Relationships, attribution, service-group and church-control predicates.","Separate names establish separate limits.","Which published attribution and affiliated-service-group regulations are necessary for a specified generic relationship?"],["B005 — Q1: multiple loans/refinancing","Answered. Later-maturity replacement can require dual counting; the two-component exception has its own amortization requirements. C019–C020; E003; S002.","Original term, replacement terms, balances, prior suspensions.","A refinancing always resets five years.","What additional published guidance explains Q&A-20’s two-component exception without selecting transaction facts?"],["B006 — Q1: residence use versus collateral","Answered; detailed tracing bounded. Acquisition use, timely intended principal-residence use, and tracing control; collateral alone does not. C025–C028; E002; S001–S002, S017–S018.","Use of proceeds, dwelling use, acquisition timing, third-party refinancing premises.","A home-secured loan automatically gets the longer term.","Which official tracing rules under §163(h)(3)(B) specifically govern Q&A-7 acquisition tracing?"],["B007 — Q1/Q4: enforceable agreement versus plan program","Answered federally; enforceability held. Q&A-3’s agreement and §2550.408b-1(d)’s written program are separate requirements. C018, C080; S002, S013.","Agreement and program terms; applicable enforceability law.","A signed note proves all tax and ERISA compliance.","What federal electronic-document rules does Q&A-3 incorporate through §1.401(a)-21?"],["B008 — Q1: ordinary repayment versus exception","Answered. Five-year term and quarterly-or-more-frequent substantially level amortization apply unless the precise exception changes the relevant requirement. C023–C024, C029–C035; S001–S002.","Schedule and exception predicates.","Any hardship or home reference waives all repayment rules.","Does the identified generic exception alter term, amortization, amount, or only one of them?"],["B009 — Q1/Q2: ordinary leave","Answered. The limited unpaid/low-pay leave suspension does not itself extend the ordinary latest term. C029; E002; S002.","Bona fide leave, net-pay relationship, duration, resumed schedule.","One year of leave automatically adds one year to maturity.","How does Q&A-9(a) coordinate accrued interest and post-leave installments within the original permissible term?"],["B010 — Q1/Q2: military suspension","Partial. Suspension and resumption rules are established; frozen-date chapter-43 reconstruction remains bounded. C030–C031, C086; E002; S002–S003, S028.","Covered service, covered plan, suspension, service completion; full historical definition verification.","Every military absence has identical tax, interest, and contractual effects.","What was the complete relevant chapter-43 text as of December 12, 1994, including intervening amendments?"],["B011 — Q1/Q2: disaster exception","Partial. Increased limits and repayment-delay clauses are read; competing “applicable period” language is unresolved. C032–C035; S001, S029.","Every disaster, location, loss, timing, and plan-feature premise; original-act verification.","A disaster reference automatically permits USD 100,000 or selects a beginning date.","Does an official technical correction, final interpretation, or readable session-law text resolve §72(p)(6)(C)(ii)/(iii)(II)?"],["B012 — Q2: initial failure","Answered. Excess amount and term/agreement/amortization failures have different deemed-distribution amounts. C036; E001; S002.","Which requirement, if any, failed at origination.","Every origination defect produces only the excess—or always the whole amount.","Which Q&A-4 clause governs each distinct generic defect?"],["B013 — Q2: default/cure timing uncertain","Answered; application held. The due installment and actually allowed cure govern; the next-quarter end is an outer limit. C037–C039; E002, E008; S002, S021–S022.","Due dates, payments, allowed cure, program terms, interest.","Every missed payment receives 90 days or the maximum cure.","What precedential official guidance, if any, supplements Q&A-10 for successive missed installments?"],["B014 — Q2: deemed amount versus taxable amount","Answered. The uncured balance includes accrued interest, but §72 basis can alter the includible portion. C038, C040; S002.","Outstanding amount and investment in contract.","The reported gross amount must equal taxable income.","Which §72 allocation provisions apply to the selected generic contribution category?"],["B015 — Q2: deemed distribution versus extinguishment","Answered as a distinction; actual obligation excluded. Tax treatment does not establish cancellation, payment, release, or collection power. C042–C046; S002, S005.","All agreement, balance, payment, security, and legal-obligation facts.","“Taxed” means “forgiven,” or means “collectible.”","What express effect do Q&As 13, 19, and 21 assign for each specified federal tax purpose?"],["B016 — Q2: later repayment/basis","Answered. Later cash repayments increase §72(e) basis under Q&A-21; prior deemed loans remain relevant to future-loan limits until repaid. C043–C045; E003; S002.","Cash repayments, previous inclusion, basis and transition history.","Tax paid itself creates basis, or later repayment universally reverses default.","What official rules coordinate Q&A-21 basis with a subsequent actual distribution?"],["B017 — Q2/Q3: separation without proven offset","Answered. Continuing payments, acceleration, and automatic offset are distinct permitted factual structures in the regulation. C049–C051; E004; S005.","Governing terms, repayment treatment, accrued-benefit effect.","Separation alone fixes one taxable event and date.","How does (g)(3)(i)’s full wording interact with each published Example 1–3 structure?"],["B018 — Q3: actual offset versus QPLO","Answered. An actual offset must also satisfy sole-cause and immediately-before-compliance predicates to be a QPLO. C052, C056; E006; S004–S005.","Cause, pre-event compliance, actual offset.","Every offset following separation is qualified.","What published explanation defines the relationship between the immediately-before test and later repayment failure?"],["B019 — Q3: severance and timing","Answered. Establish statutory/regulatory severance, repayment failure, and offset within the severance-to-first-anniversary period. C053–C054; S005–S007.","Employment/plan-continuity and event timing.","A new employer always means severance; a timely missed payment makes a late offset qualified.","Which generic sponsorship or transfer arrangements prevent severance under §1.401(k)-1(d)(2)?"],["B020 — Q3: plan-termination branch","Answered. Sole termination cause and immediately-before compliance remain necessary; the severance anniversary test is not a universal termination condition. C052, C055; S004–S005.","Termination and causal predicates.","The two QPLO causes share every timing condition.","What official plan-termination guidance is necessary to define termination for this narrow offset question?"],["B021 — Q3: rollover eligibility","Answered; full qualification held. Actual offset status is followed by eligible-distribution and destination tests. C057–C059, C064; S004–S005, S034–S037.","Distribution class, basis/Roth character, receiving category, beneficiary status.","All actual offsets can be rolled over to any retirement arrangement.","Which precise statutory exclusion or destination condition applies to a specified generic class?"],["B022 — Q3: ordinary versus extended period","Answered. Ordinary receipt-based 60-day timing differs from the QPLO return-due-date rule; accompanying cash retains its own timing. C060–C062; E005; S004–S005.","Actual offset tax year, distribution event, return and valid extension.","The extended period runs from separation or extends all cash distributions.","How do the published clauses allocate timing between separately characterized distribution components?"],["B023 — Q3: additional relief","Partial as a complete catalogue. Ordinary waiver, self-certification, financial-institution error, frozen deposits, and §7508A routes are distinguished; full §7508 and current ruling procedure are not analyzed. C065–C070; S010–S011, S030–S033.","Every relief predicate and current procedural selection.","Self-certification is an IRS waiver; every late QPLO receives ordinary 60-day waiver relief.","What complete current official rule governs the particular generic postponement or waiver route?"],["B024 — Q3: statutory versus regulatory transition","Answered within source bounds. Statutory taxable-year application, 2021 regulatory dates, and 2025 current-codification application differ. C071–C074; S005, S007–S009.","Historical distribution/loan dates and optional-rule application.","The current paragraph number or final-rule effective date supplies every historical answer.","Which version applies under the precise published applicability clause, with dates left unfilled?"],["B025 — Q2/Q5: age/additional tax/exception unknown","Answered only at threshold framework; full analysis excluded. Deemed distribution can implicate §72(t), but plan type, includible amount, and exceptions matter. C040–C041; S001–S002, S019, S035.","All age, distribution, exception, and transferred-amount facts.","A deemed distribution automatically incurs the additional tax.","Which narrow §72(t) clause is necessary for a specified generic exception, without an individual eligibility decision?"],["B026 — Q4: plan-document rule versus tax rule","Answered. Enforceable loan terms, program authorization, default provisions, and tax conditions require separate checks. C018, C039, C080; S002, S013, S021.","All documents and actual operation.","Tax compliance proves compliance with the plan’s own terms.","What written-program elements does §2550.408b-1(d) require for the relevant historical period?"],["B027 — Q4: security","Answered. Adequacy and the benefit-security percentage are distinct from tax loan limits. C022, C082–C083; S013.","Collateral type/value/liquidity, benefit base, ability to realize security.","A tax ceiling proves adequate security or authorizes foreclosure.","How do (f)(1) and (f)(2) apply to a generic additional-collateral structure?"],["B028 — Q4: interest","Answered. Comparable commercial circumstances govern; renewal requires a fresh compliance assessment. C081, C085; E007; S013.","All rate, market, collateral, term, and renewal facts.","A conventional formula or state ceiling is a federal safe harbor.","What official interpretation refines the comparable-circumstances test without querying a lender or borrower?"],["B029 — Q4: availability and HCE classification","Answered at public-rule level. Actual administration, reasonably equivalent access, HCE classification, and program restrictions matter. C078–C079, C087; E007; S003, S012–S013, S025.","Participant classes, program operation, ownership, compensation, elections.","Active-only access or equal stated percentages necessarily resolves the exemption.","What official rules govern availability to generic former-employee parties in interest and §414(q) classification?"],["B030 — Q4: fiduciary exemption","Answered; actual fiduciary decision excluded. The exemption has specified prohibited-transaction scope and does not excuse personal consideration or sham administration. C076–C077, C084–C086; S012–S013, S027.","Party-in-interest, fiduciary-function, benefit-purpose, and operation facts.","Satisfaction of the five headline conditions exempts every related act.","Which identified generic act falls within §406(a), (b)(1), (b)(2), or outside the exemption under (b)(3)?"],["B031 — Q3/Q5: beneficiary unknown","Answered; application held. Spouse and nonspouse rollover routes differ; a QPLO label does not resolve recipient rights. C059; S004–S005.","Every beneficiary and alternate-payee premise.","Any beneficiary may use a personal 60-day rollover.","What are the exact federal transfer conditions for the generic recipient category?"],["B032 — Q1/Q5: interest deduction unknown","Answered as a limiting rule. Section 72(p)(3) can deny an otherwise allowable deduction; it does not grant one. C021; S001.","Key-employee status, security source, other deduction law.","A qualifying loan automatically produces deductible interest.","What narrow federal cross-reference defines the relevant security or key-employee category?"],["B033 — Q5: actual tax, contract, state law and other A031 dimensions","Excluded by parent hold. No actual debt, collection, settlement, discharge, bankruptcy, litigation, policy-loan, EWA, home-equity, guarantee, undrawn-line, sale, future-payment, or fabricated/released-claim determination.","All such facts and governing nonselected law.","This component settles any parent claim or remedy.","No investigation in this pass; a separately authorized generic legal component would be required."],["B034 — Q1–Q4/currentness: source gaps","Partial. Later compilation recovery, current §1101, original 2022 disaster act, frozen military definition, and narrower cross-reference questions remain bounded.","Missing public legal text or complete history, not private records.","Retrieval failure means no law or no amendment exists.","Recover the exact missing official text and compare only the affected clauses."],["B035 — Q5: audit structure","Answered. The comparison, atomic claims, source register, example index, branch table, and blank worksheet are supplied visibly.","Every worksheet fact remains unfilled.","Completion of the research format equals independent review or acceptance.","A future public-law review may test identified claims against the stated read bounds; no acceptance is made here."]]},{"headers":["Audit item","Governing claims","Evidence category—unfilled","Finding—unfilled"],"index":12,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Audit item","Governing claims","Evidence category—unfilled","Finding—unfilled"],["§72(p) plan category","C003–C005","[____]","[____]"],["ERISA Title I / Part 4 coverage and exclusions","C004, C007–C008","[____]","[____]"],["§4975 and other plan-tax coverage","C009–C010","[____]","[____]"],["Existence and limits of permitted loan feature","C006, C080","[____]","[____]"],["Bona fide debtor-creditor relationship","C011, C084","[____]","[____]"],["Ordinary loan or Q&A-18 investment-program branch","C012","[____]","[____]"],["Aggregated employer/plan universe","C016","[____]","[____]"],["Highest prior-year balance H","C013–C014","[____ USD]","[____]"],["Pre-new-loan other balance B","C013–C014","[____ USD]","[____]"],["Permitted benefit present value V","C015","[____ USD]","[____]"],["New principal N","C013","[____ USD]","[____]"],["Deemed-loan and refinancing adjustments to balances","C020, C044","[____]","[____]"],["Credit-card/similar-arrangement exclusion","C017","[____]","[____]"],["Enforceable agreement and required terms","C018","[____]","[____]"],["Ordinary term and amortization","C023–C024","[____]","[____]"],["Residence acquisition, intended use, and tracing","C025–C028","[____]","[____]"],["Ordinary leave predicates and resumed schedule","C029","[____]","[____]"],["Military coverage, suspension, and resumption","C030–C031, C086","[____]","[____]"],["Disaster predicates and unresolved period issue","C032–C035","[____]","[____]"],["Origination-failure classification","C036","[____]","[____]"],["Installment failure and actually allowed cure","C037–C039","[____]","[____]"],["Deemed-distribution amount and includible portion","C038–C041","[____]","[____]"],["Continuing obligation versus federal tax treatment","C043–C046","[____]","[____]"],["Later cash repayments and basis","C045","[____]","[____]"],["Separation and governing loan-term effects","C049–C051","[____]","[____]"],["Actual accrued-benefit reduction/offset","C049–C050","[____]","[____]"],["QPLO sole cause and immediately-before compliance","C052","[____]","[____]"],["Severance definition and anniversary condition","C053–C054","[____]","[____]"],["Separate plan-termination branch","C055","[____]","[____]"],["Eligible-distribution and recipient/destination category","C057–C059, C064","[____]","[____]"],["Offset taxable year and return-extension category","C060–C062","[____]","[____]"],["Separate waiver/postponement route","C065–C070","[____]","[____]"],["Applicable statutory and regulatory version","C071–C075","[____]","[____]"],["ERISA reasonably equivalent availability / HCE test","C078–C079, C087","[____]","[____]"],["Written program and default-preservation provisions","C080","[____]","[____]"],["Comparable reasonable interest / renewal","C081, C085","[____]","[____]"],["Adequate collateral / benefit-security limit","C082–C083","[____]","[____]"],["Exemption scope and separate fiduciary acts","C076–C077, C084–C086","[____]","[____]"],["Additional-tax category and exception","C041","[____]","[____]"],["Parent-held legal systems, remedies, and actual conclusions","B033","[unselected]","[no determination]"]]},{"headers":["Source ID","Issuer / title / complete literal HTTPS URL","Exact read bounds and pinpoints","Version, effectiveness, status, and limits"],"index":13,"links":[{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-120/t26/s72/"},{"href":"https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72(p)-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.72(p)-1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t26/s414/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"uscode.house.gov\n+3"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t26/s402/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2"},{"href":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com","text":"ecfr.gov\n+3"},{"href":"https://www.ecfr.gov/current/title-26/section-1.401(k)-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.401(k)-1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.401%28k%29-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-301.9100-2"},{"href":"https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-124/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-118/t29/s1108/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-118/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","text":"uscode.house.gov\n+1"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-29/section-2550.408b-1"},{"href":"https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com","text":"ecfr.gov\n+1"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t29/s1003/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1002/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t29/s1002/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1002/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-29/section-2510.3-3"},{"href":"https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://www.ecfr.gov/current/title-26/section-1.121-1?utm_source=chatgpt.com","text":"https://www.ecfr.gov/current/title-26/section-1.121-1"},{"href":"https://www.ecfr.gov/current/title-26/section-1.121-1?utm_source=chatgpt.com","text":"ecfr.gov"},{"href":"https://uscode.house.gov/us/usc/119-121/t26/s163/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-121/t26/s163/"},{"href":"https://uscode.house.gov/us/usc/119-121/t26/s163/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4974/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-124/t26/s4974/"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4974/?utm_source=chatgpt.com","text":"uscode.house.gov"},{"href":"https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm"},{"href":"https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm?utm_source=chatgpt.com","text":"LABOR"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-124/t26/s4975/"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com","text":"uscode.house.gov\n+2"},{"href":"https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-121/t26/s7508A/"},{"href":"https://uscode.house.go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ID","Issuer / title / complete literal HTTPS URL","Exact read bounds and pinpoints","Version, effectiveness, status, and limits"],["R031-P1-S001","Congress; OLRC — 26 U.S.C. §72, Annuities; certain proceeds of endowment and life insurance contracts. https://uscode.house.gov/us/usc/119-120/t26/s72/","Complete §72(p)(1)–(6); §72(o)(5)(A)–(B); necessary §72(m)(5), (t)(1), (2)(A), (3), (8)(F), (9), (10), (11)(E)–(F); relevant 2019/2022 effective-date notes.","Displayed through Pub. L. 119-120, October 7, 2026. Current codified text within that bound. Later-version retrieval failed. Full §72 and full §72(t) were not audited. Original 2022 act verification failed. \nuscode.house.gov\n+1"],["R031-P1-S002","Treasury/IRS; eCFR — 26 C.F.R. §1.72(p)-1, Loans treated as distributions. https://www.ecfr.gov/current/title-26/section-1.72(p)-1","Complete introductory text and Q&As 1–22, including every nested paragraph and example.","Title 26 displayed current through October 26, 2026. Current codified regulation; Q&A-22 contains the 1982/2002/2004 and historical-transition predicates. eCFR identifies itself as authoritative but unofficial. \necfr.gov\n+1"],["R031-P1-S003","Congress; OLRC — 26 U.S.C. §414, Definitions and special rules. https://uscode.house.gov/us/usc/119-134/t26/s414/","Complete selected subsections (b), (c), (d), (e), (m), (q); (u)(4), (5), (10), (11).","Displayed through Pub. L. 119-134, October 20, 2026. Current compilation; downstream attribution and full qualification rules not exhausted. Frozen 1994 reference expressly preserved. \nuscode.house.gov\n+3"],["R031-P1-S004","Congress; OLRC — 26 U.S.C. §402, Taxability of beneficiary of employees’ trust. https://uscode.house.gov/us/usc/119-134/t26/s402/","Relevant (a); complete (c)(1)–(11) and QPLO effective-date note.","Displayed through Pub. L. 119-134, October 20, 2026. Current compilation. Later subsections and full trust qualification are outside read scope. \nuscode.house.gov\n+1"],["R031-P1-S005","Treasury/IRS; eCFR — 26 C.F.R. §1.402(c)-2, Eligible rollover distributions. https://www.ecfr.gov/current/title-26/section-1.402(c)-2","Complete necessary (a), (b), (c), (g), all seven (g)(5) examples; (j)(1)–(2), (k)(1)–(3).","Principal page displayed current through October 26, 2026. Current (a)(3) applies on/after January 1, 2025, with stated earlier-version option. Full periodic-payment/RMD and inherited-distribution regime not audited. \necfr.gov\n+3"],["R031-P1-S006","Treasury/IRS; eCFR — 26 C.F.R. §1.401(k)-1, Certain cash or deferred arrangements. https://www.ecfr.gov/current/title-26/section-1.401(k)-1","Necessary (d)(1)–(2), especially complete severance definition in (d)(2).","Current-URL text accessed on the recorded date. Only the incorporated severance/distribution boundary was used; full §401(k) qualification and historical applicability were not audited. \necfr.gov"],["R031-P1-S010","Treasury/IRS; eCFR — 26 C.F.R. §301.9100-2, Automatic extensions. https://www.ecfr.gov/current/title-26/section-301.9100-2","(a)(1)–(2), complete (b), (c), (d) and relevant (e) examples.","Current codified text. QPLO relevance traced through T.D. 9937’s explanatory cross-reference; not a universal deadline extension. Unrelated GST material excluded. \necfr.gov"],["R031-P1-S012","Congress; OLRC — 29 U.S.C. §1108, Exemptions from prohibited transactions. https://uscode.house.gov/us/usc/119-124/t29/s1108/ Earlier read format: https://uscode.house.gov/us/usc/119-118/t29/s1108/","Complete (b)(1) and (d)(1)–(3); necessary relationship to (c). Later successful version rechecked for the operative loan clauses.","Later successful page displayed through Pub. L. 119-124, October 15, 2026. Current compilation within that bound. Older version is the same instrument, not corroboration. Latest attempted version failed. \nuscode.house.gov\n+1"],["R031-P1-S013","DOL; eCFR — 29 C.F.R. §2550.408b-1, General statutory exemption for loans to plan participants and beneficiaries who are parties in interest. https://www.ecfr.gov/current/title-29/section-2550.408b-1","Complete (a)–(g), all examples, including amendment-conformity explanation in (a)(1).","Title 29 current through October 26, 2026, last amended October 14. Regulation’s own timing in (g); source credit 54 FR 30528, July 20, 1989. Original entire 1989 preamble not independently audited. \necfr.gov\n+1"],["R031-P1-S014","Congress; OLRC — 29 U.S.C. §1003, Coverage. https://uscode.house.gov/us/usc/119-134/t29/s1003/","Complete section (a)–(c).","Displayed through October 20, 2026 / Pub. L. 119-134. Initial retrieval failure later recovered. No actual coverage determination. \nuscode.house.gov"],["R031-P1-S015","Congress; OLRC — 29 U.S.C. §1002, Definitions. https://uscode.house.gov/us/usc/119-134/t29/s1002/","Selected (2), (3), (7), (8), (14), (15), (19), (21), (23), (27), (32), (33), (34)–(36), including nested governmental/church text.","Displayed through October 20, 2026 / Pub. L. 119-134. Definitions only; full investment-advice and fiduciary litigation history excluded. \nuscode.house.gov"],["R031-P1-S016","DOL; eCFR — 29 C.F.R. §2510.3-3, Employee benefit plan. https://www.ecfr.gov/current/title-29/section-2510.3-3","Complete (a)–(d).","Retrieved page displayed Title 29 through October 23, 2026, last amended October 14. Express §2510.3-55(d) cross-reference preserved; that separate provision not independently analyzed. \necfr.gov"],["R031-P1-S017","Treasury/IRS; eCFR — 26 C.F.R. §1.121-1, Exclusion of gain from sale or exchange of a principal residence. https://www.ecfr.gov/current/title-26/section-1.121-1","Complete necessary (b)(1)–(2) principal-residence definition.","Current-URL text accessed on the recorded date. Used only for Q&A-5’s incorporated meaning; full sale-exclusion regime excluded. \necfr.gov"],["R031-P1-S018","Congress; OLRC — 26 U.S.C. §163, Interest. https://uscode.house.gov/us/usc/119-121/t26/s163/","Complete necessary (h)(3)(B)(i)–(ii).","Displayed through October 9, 2026 / Pub. L. 119-121. Q&A-7 tracing cross-reference only; no mortgage-interest or actual deduction determination. \nuscode.house.gov"],["R031-P1-S019","Congress; OLRC — 26 U.S.C. §4974, Excise tax on certain accumulations in qualified retirement plans. https://uscode.house.gov/us/usc/119-124/t26/s4974/","Complete (c) definition used by §72(t).","Displayed through October 15, 2026 / Pub. L. 119-124. No minimum-distribution excise-tax analysis. \nuscode.house.gov"],["R031-P1-S026","Congress; GPO — 2024 U.S. Code, 29 U.S.C. §1101, Coverage. https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm","Complete necessary (a)(1)–(2).","Historical 2024 edition. Current verification unresolved. Other subsections, including policy-related asset rules, excluded. \nLABOR"],["R031-P1-S027","Congress; OLRC — 26 U.S.C. §4975, Tax on prohibited transactions. https://uscode.house.gov/us/usc/119-124/t26/s4975/","Necessary (c)(1), (d)(1), (e)(1)–(6), (f)(6), (g).","Displayed through October 15, 2026 / Pub. L. 119-124. Coverage and parallel exemption only; full excise-tax liability and correction regime excluded. \nuscode.house.gov\n+2"],["R031-P1-S033","Congress; OLRC — 26 U.S.C. §7508A, Authority to postpone certain deadlines. https://uscode.house.gov/us/usc/119-121/t26/s7508A/","Operative (a)–(f) and necessary amendment/effective-date notes, especially (e)(1)–(6).","Displayed through October 9, 2026 / Pub. L. 119-121. Includes 2025 120-day amendment and its declaration-date predicate. Duplicate subsection-(f) compiler note preserved; refund issue not analyzed. \nuscode.house.gov\n+1"],["R031-P1-S034","Congress; OLRC — 26 U.S.C. §403, Taxation of employee annuities. https://uscode.house.gov/us/usc/119-121/t26/s403/","Complete (a)(4) and (b)(8); necessary (a)(1), (b)(1), (7), (9)–(11) read for context.","Displayed through October 9, 2026 / Pub. L. 119-121. Used for loan-category and rollover incorporation boundaries, not full §403 qualification. \nuscode.house.gov\n+1"],["R031-P1-S035","Congress; OLRC — 26 U.S.C. §457, Deferred compensation plans of State and local governments and tax-exempt organizations. https://uscode.house.gov/us/usc/119-118/t26/s457/","Necessary (a), (b), (d), (e)(1)–(4), (13), (16), (g); (e)(16) complete.","Page displayed through October 7, 2026 / Pub. L. 119-120, despite the URL’s older number. No general deferred-compensation or creditor analysis. \nuscode.house.gov\n+2"],["R031-P1-S036","Treasury/IRS; eCFR — §403(b) regulatory family. https://www.ecfr.gov/current/title-26/section-1.403(b)-6 ; https://www.ecfr.gov/current/title-26/section-1.403(b)-7","Complete necessary §1.403(b)-6(f) and §1.403(b)-7(a), (b), (d)–(g); (6)(h) also read.","Retrieved title-currency labels: October 23 and October 21, 2026, respectively. Current codified texts; older generic 60-day wording read with current statutory incorporation. Historical application of the entire regulatory package not audited. \necfr.gov\n+3"],["R031-P1-S037","Treasury/IRS; eCFR — §457 regulatory family. https://www.ecfr.gov/current/title-26/section-1.457-6 ; https://www.ecfr.gov/current/title-26/section-1.457-7","Complete §1.457-6(f)(1)–(3) including example; §1.457-7(a), (b)(1)–(3).","Retrieved title-currency labels: October 22 and October 23, 2026. Current codified texts, used only for loan/distribution distinctions. No reliance on older age language elsewhere to override current statute. \necfr.gov\n+2"]]},{"headers":["Source ID","Issuer / title / complete literal HTTPS URL","Exact read bounds / pages / zero-based PDF index","Status, effectiveness, and limits"],"index":14,"links":[{"href":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts"},{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf"},{"href":"https://www.irs.gov/irb/2021-04_IRB?utm_source=chatgpt.com","text":"https://www.irs.gov/irb/2021-04_IRB"},{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+1"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"govinfo.gov"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+2"},{"href":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts"},{"href":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"federalregister.gov"},{"href":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf"},{"href":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com","text":"govinfo.gov"}],"row_links":[[],[{"href":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts"},{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf"},{"href":"https://www.irs.gov/irb/2021-04_IRB?utm_source=chatgpt.com","text":"https://www.irs.gov/irb/2021-04_IRB"},{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+1"}],[{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com","text":"govinfo.gov"}],[{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf"},{"href":"https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com","text":"govinfo.gov\n+2"}],[{"href":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts"},{"href":"https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","text":"federalregister.gov"}],[{"href":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com","text":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf"},{"href":"https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com","text":"govinfo.gov"}]],"rows":[["Source ID","Issuer / title / complete literal HTTPS URL","Exact read bounds / pages / zero-based PDF index","Status, effectiveness, and limits"],["R031-P1-S007","Treasury/IRS — T.D. 9937, Rollover Rules for Qualified Plan Loan Offset Amounts. https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts ; https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf ; same instrument in https://www.irs.gov/irb/2021-04_IRB","Necessary preamble, footnotes, and complete former §1.402(c)-3(a)–(b), all seven examples. 86 FR 464–469; PDF indexes 0–5.","Final rule; effective January 6, 2021; mandatory/optional application predicates in C072. Former codification now historical. Formats grouped as one instrument. \ngovinfo.gov\n+1"],["R031-P1-S008","Congress — Pub. L. 115-97, §13613, Extended rollover period for plan loan offset amounts. https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf","Complete §13613(a)–(c), including conforming amendments and effective date. 131 Stat. 2166; PDF index 113 in the retrieved 186-page star-print file.","Enacted December 22, 2017; taxable-year application in C071. Only necessary section read, not the entire act. Parsed text only. \ngovinfo.gov"],["R031-P1-S009","Treasury/IRS — T.D. 10001, Required Minimum Distributions, including rollover amendments. https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm ; https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","Header/effective date 58886, index 0; relevant background 58888–58889, indexes 2–3; §1.72(p)-1 conforming text 58907, index 21; §1.402(c)-2 applicability 58939, index 53; offset text/examples 58942–58944, indexes 56–58; recipient/administrative text and removal of §1.402(c)-3 through 58946, index 60.","Final rule, effective September 17, 2024; distribution applicability January 1, 2025. Complete necessary offset provisions read; not the entire 69-page RMD package. \ngovinfo.gov\n+2"],["R031-P1-S011","Treasury/IRS — Proposed Rollover Rules for Qualified Plan Loan Offset Amounts. https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts","Relevant Background and Explanation, especially the §301.9100-2 discussion. 85 FR 51369–51374; relevant printed 51370–51371. HTML read; no PDF inspection.","Historical proposal, August 20, 2020, superseded by final rule. Used only for explanation expressly referenced by T.D. 9937, not as operative law. \nfederalregister.gov"],["R031-P1-S028","Congress — Pub. L. 103-353, Uniformed Services Employment and Reemployment Rights Act of 1994. https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf","§2(a), enacted 38 U.S.C. §4303(1)–(16). 108 Stat. 3150–3152; PDF indexes 1–3 in the 29-page file.","Enacted October 13, 1994; historical definition source. It is not a complete reconstruction of all law through December 12, 1994. Parsed text only. \ngovinfo.gov"]]},{"headers":["Source ID","Issuer / title / complete literal HTTPS URL","Exact read bounds / page information","Status and limits"],"index":15,"links":[{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans"},{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"Internal Revenue Service"},{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period"},{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"Internal Revenue Service"},{"href":"https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-wd/201736022.pdf"},{"href":"https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com","text":"irs.gov"},{"href":"https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/plan-loan-offsets"},{"href":"https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com","text":"Internal Revenue Service"},{"href":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans"},{"href":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com","text":"Internal Revenue Service"},{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf"},{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"dol.gov"},{"href":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com","text":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022"},{"href":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"},{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf"},{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"},{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf"},{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"},{"href":"https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com","text":"https://www.irs.gov/taxtopics/tc413"},{"href":"https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com","text":"Internal Revenue Service"}],"row_links":[[],[{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans"},{"href":"https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com","text":"Internal Revenue Service"}],[{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period"},{"href":"https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com","text":"Internal Revenue Service"}],[{"href":"https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-wd/201736022.pdf"},{"href":"https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com","text":"irs.gov"}],[{"href":"https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/plan-loan-offsets"},{"href":"https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com","text":"Internal Revenue Service"}],[{"href":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com","text":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans"},{"href":"https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com","text":"Internal Revenue Service"}],[{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf"},{"href":"https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com","text":"dol.gov"}],[{"href":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com","text":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022"},{"href":"https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com","text":"Internal Revenue Service\n+1"}],[{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf"},{"href":"https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"}],[{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf"},{"href":"https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com","text":"irs.gov\n+1"}],[{"href":"https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com","text":"https://www.irs.gov/taxtopics/tc413"},{"href":"https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com","text":"Internal Revenue Service"}]],"rows":[["Source ID","Issuer / title / complete literal HTTPS URL","Exact read bounds / page information","Status and limits"],["R031-P1-S020","IRS — Retirement plans FAQs regarding loans. https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans","Introduction and FAQs 1–8, including plan availability and maximum-loan discussion.","Live explanatory page accessed on the recorded date. Expressly general information, not legal authority. Its simplified separation discussion does not replace current QPLO predicates. \nInternal Revenue Service"],["R031-P1-S021","IRS — Issue Snapshot: Plan Loan Cure Period. https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period","Complete substantive analysis and all three examples.","Official explanatory examination material. Older aggregation paragraph citation is stale; current statutory lettering controls. \nInternal Revenue Service"],["R031-P1-S022","IRS Office of Chief Counsel — Chief Counsel Advice 201736022. https://www.irs.gov/pub/irs-wd/201736022.pdf","Complete five-page advice: issues, facts, law, analysis, conclusions. First page unnumbered; following printed pages 2–5; PDF indexes 0–4.","Dated August 30, 2017; released September 8, 2017. Expressly nonprecedential. No identifying facts adopted. Parsed text only. \nirs.gov"],["R031-P1-S023","IRS — Plan loan offsets. https://www.irs.gov/retirement-plans/plan-loan-offsets","Definition, rollover/QPLO, automatic-extension, direct-rollover, and withholding discussion.","Explanatory page; still uses former §1.402(c)-3 and contains a statutory-citation defect. Used as a cross-check and logged limitation, not in place of S004–S009. \nInternal Revenue Service"],["R031-P1-S024","IRS — Deemed distributions: participant loans. https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans","Relevant analytical discussion screened.","Explanatory material with historical relief references. No historical temporary relief generalized into current law; no independent operative claim relies on this page. \nInternal Revenue Service"],["R031-P1-S025","DOL — Advisory Opinion 1989-30A. https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf","Complete two-page opinion. First page unnumbered, second printed 2; PDF indexes 0–1.","October 2, 1989 official interpretation. Stated premises and limited question preserved; no comprehensive later-status audit. HTML failure recovered by PDF. \ndol.gov"],["R031-P1-S029","IRS — FS-2024-19, Disaster relief FAQs: retirement plans and IRAs under SECURE 2.0. https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022","Status/introduction; General FAQs 1–8; complete Loans Q1.","May 2024 explanatory FAQ, not IRB legal authority. Does not resolve the competing §72(p)(6) period definitions. Referenced historical Notice 2005-92 was not independently read. \nInternal Revenue Service\n+1"],["R031-P1-S030","IRS — Revenue Procedure 2020-46. https://www.irs.gov/pub/irs-drop/rp-20-46.pdf","Complete §§1–7 and blank appendix. Seven pages; first unnumbered and following printed pages through 7; PDF indexes 0–6.","Effective October 16, 2020; modifies/supersedes Rev. Proc. 2016-47 and modifies 2003-16. Published procedural guidance, not a completed waiver or certification. \nirs.gov\n+1"],["R031-P1-S031","IRS — Revenue Procedure 2003-16. https://www.irs.gov/pub/irs-drop/rp-03-16.pdf","Complete necessary §§1–4; three pages, PDF indexes 0–2.","Effective January 27, 2003 for the stated distribution category; subsequently modified. Automatic institution-error conditions read; old filing fees/procedures not presented as current. \nirs.gov\n+1"],["R031-P1-S032","IRS — Topic No. 413, Rollovers from retirement plans. https://www.irs.gov/taxtopics/tc413","Substantive rollover and waiver discussion, including references to 2020-46, 2003-16, and current ruling procedure.","Current explanatory page. The cited 2026 ruling procedure was identified but not fully read; no application, fee, or filing advice is provided. \nInternal Revenue Service"]]},{"headers":["Material group","Read result","Limit retained"],"index":16,"links":[],"row_links":[[],[],[],[],[],[],[],[],[]],"rows":[["Material group","Read result","Limit retained"],["§72(p) and §1.72(p)-1","Complete §72(p) body and complete regulation, including nested Q&As and examples.","Later §72 compilation recovery and original 2022 session-law cross-check incomplete; full §72(t) excluded."],["§402(c), current offset regulation, 2017/2021/2024 transitions","Necessary statutory clauses, current offset clauses, seven examples, statutory amendment, and relevant final-rule materials read.","No actual distribution year or version election selected; unrelated full RMD regime excluded."],["ERISA loan exemption","Complete §1108(b)(1), relevant (d), complete §2550.408b-1 and examples; coverage definitions and necessary DOL opinion read.","Current §1101 gap; no actual coverage, market-rate, collateral, or fiduciary finding."],["Residence and aggregation","Necessary statutory and regulatory cross-references read.","No exhaustive downstream tracing or attribution audit."],["Military","§414(u) predicates, frozen-reference clause, and 1994 enacted definitions read.","Complete frozen-date history and separate current military interest law not established."],["Rollover extensions","Distinct ordinary waiver, self-certification, institution-error, frozen-deposit, QPLO automatic-extension, and disaster-postponement categories read.","Full §7508 combat/military and current ruling-procedure implementation remain unselected."],["PDF material","Parsed text read at the pages/indexes listed in the source register.","No pixel inspection or claim about unseen scans, signatures, or form appearance."],["Cases and CFPB material","Not needed for the selected statutory/regulatory distinctions; none used.","No case-record/docket query, later-case-history certification, or CFPB-guidance inference."]]},{"headers":["Failure group","Exact failed URL(s) and result","Recovery or dependent limitation"],"index":17,"links":[{"href":"https://www.ecfr.gov/current/title-26/section-1.402(c)-3","text":"https://www.ecfr.gov/current/title-26/section-1.402(c)-3"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim"},{"href":"https://uscode.house.gov/us/usc/t26/s72","text":"https://uscode.house.gov/us/usc/t26/s72"},{"href":"https://uscode.house.gov/us/usc/t26/s72/","text":"https://uscode.house.gov/us/usc/t26/s72/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s72/","text":"https://uscode.house.gov/us/usc/119-134/t26/s72/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s72","text":"https://uscode.house.gov/us/usc/119-134/t26/s72"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s72/","text":"https://uscode.house.gov/us/usc/119-124/t26/s72/"},{"href":"https://uscode.house.gov/us/usc/t29/s1108","text":"https://uscode.house.gov/us/usc/t29/s1108"},{"href":"https://uscode.house.gov/us/usc/t29/s1108/","text":"https://uscode.house.gov/us/usc/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-120/t29/s1108/","text":"https://uscode.house.gov/us/usc/119-120/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1108/","text":"https://uscode.house.gov/us/usc/119-134/t29/s1108/"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=(title:29+section:1108+edition:prelim)+OR+(granuleid:USC-prelim-title29-section1108)&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A29+section%3A1108+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title29-section1108%29"},{"href":"https://uscode.house.gov/us/usc/t29/s1003","text":"https://uscode.house.gov/us/usc/t29/s1003"},{"href":"https://uscode.house.gov/us/usc/t29/s1003/","text":"https://uscode.house.gov/us/usc/t29/s1003/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t29/s1003/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t26/s414/"},{"href":"https://uscode.house.gov/us/usc/t26/s4974/","text":"https://uscode.house.gov/us/usc/t26/s4974/"},{"href":"https://uscode.house.gov/us/usc/t26/s4975/","text":"https://uscode.house.gov/us/usc/t26/s4975/"},{"href":"https://uscode.house.gov/us/usc/t26/s163/","text":"https://uscode.house.gov/us/usc/t26/s163/"},{"href":"https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)"},{"href":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)"},{"href":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29"},{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm","text":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm"},{"href":"https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm","text":"https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm"},{"href":"https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid:USC-1994-title38-section4303&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid%3AUSC-1994-title38-section4303"},{"href":"https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a","text":"https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a"},{"href":"https://uscode.house.gov/us/usc/t29/s1101/","text":"https://uscode.house.gov/us/usc/t29/s1101/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1101/","text":"https://uscode.house.gov/us/usc/119-134/t29/s1101/"},{"href":"https://uscode.house.gov/us/usc/119-120/t29/s1101/","text":"https://uscode.house.gov/us/usc/119-120/t29/s1101/"},{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid:USC-prelim-title29-section1101&saved=|KHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp|dHJlZXNvcnQ=||0|false|prelim&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid%3AUSC-prelim-title29-section1101&saved=%7CKHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm","text":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf","text":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf"},{"href":"https://uscode.house.gov/us/usc/t26/s73/","text":"https://uscode.house.gov/us/usc/t26/s73/"},{"href":"https://uscode.house.gov/us/usc/t29/s1107/","text":"https://uscode.house.gov/us/usc/t29/s1107/"}],"row_links":[[],[{"href":"https://www.ecfr.gov/current/title-26/section-1.402(c)-3","text":"https://www.ecfr.gov/current/title-26/section-1.402(c)-3"}],[{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim"},{"href":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim","text":"https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim"}],[{"href":"https://uscode.house.gov/us/usc/t26/s72","text":"https://uscode.house.gov/us/usc/t26/s72"},{"href":"https://uscode.house.gov/us/usc/t26/s72/","text":"https://uscode.house.gov/us/usc/t26/s72/"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s72/","text":"https://uscode.house.gov/us/usc/119-134/t26/s72/"},{"href":"https://uscode.house.gov/us/usc/119-134/t26/s72","text":"https://uscode.house.gov/us/usc/119-134/t26/s72"},{"href":"https://uscode.house.gov/us/usc/119-124/t26/s72/","text":"https://uscode.house.gov/us/usc/119-124/t26/s72/"}],[{"href":"https://uscode.house.gov/us/usc/t29/s1108","text":"https://uscode.house.gov/us/usc/t29/s1108"},{"href":"https://uscode.house.gov/us/usc/t29/s1108/","text":"https://uscode.house.gov/us/usc/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-120/t29/s1108/","text":"https://uscode.house.gov/us/usc/119-120/t29/s1108/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1108/","text":"https://uscode.house.gov/us/usc/119-134/t29/s1108/"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=(title:29+section:1108+edition:prelim)+OR+(granuleid:USC-prelim-title29-section1108)&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A29+section%3A1108+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title29-section1108%29"}],[{"href":"https://uscode.house.gov/us/usc/t29/s1003","text":"https://uscode.house.gov/us/usc/t29/s1003"},{"href":"https://uscode.house.gov/us/usc/t29/s1003/","text":"https://uscode.house.gov/us/usc/t29/s1003/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t29/s1003/"}],[{"href":"https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com","text":"https://uscode.house.gov/us/usc/119-134/t26/s414/"}],[{"href":"https://uscode.house.gov/us/usc/t26/s4974/","text":"https://uscode.house.gov/us/usc/t26/s4974/"},{"href":"https://uscode.house.gov/us/usc/t26/s4975/","text":"https://uscode.house.gov/us/usc/t26/s4975/"},{"href":"https://uscode.house.gov/us/usc/t26/s163/","text":"https://uscode.house.gov/us/usc/t26/s163/"}],[{"href":"https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim)"},{"href":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim)"},{"href":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)","text":"https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim)"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29"}],[{"href":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm","text":"https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm"}],[{"href":"https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm","text":"https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm"},{"href":"https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid:USC-1994-title38-section4303&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid%3AUSC-1994-title38-section4303"}],[{"href":"https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a","text":"https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a"}],[{"href":"https://uscode.house.gov/us/usc/t29/s1101/","text":"https://uscode.house.gov/us/usc/t29/s1101/"},{"href":"https://uscode.house.gov/us/usc/119-134/t29/s1101/","text":"https://uscode.house.gov/us/usc/119-134/t29/s1101/"},{"href":"https://uscode.house.gov/us/usc/119-120/t29/s1101/","text":"https://uscode.house.gov/us/usc/119-120/t29/s1101/"}],[{"href":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid:USC-prelim-title29-section1101&saved=|KHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp|dHJlZXNvcnQ=||0|false|prelim&utm_source=chatgpt.com","text":"https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid%3AUSC-prelim-title29-section1101&saved=%7CKHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim"}],[{"href":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm","text":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm"},{"href":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf","text":"https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf"}],[{"href":"https://uscode.house.gov/us/usc/t26/s73/","text":"https://uscode.house.gov/us/usc/t26/s73/"},{"href":"https://uscode.house.gov/us/usc/t29/s1107/","text":"https://uscode.house.gov/us/usc/t29/s1107/"}]],"rows":[["Failure group","Exact failed URL(s) and result","Recovery or dependent limitation"],["F01 — former current regulation","https://www.ecfr.gov/current/title-26/section-1.402(c)-3 — 404 Not Found.","Former text recovered in T.D. 9937; its removal independently established in T.D. 10001. The failure alone was not used to infer repeal."],["F02 — OLRC preliminary granule paths","https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section72&num=0&edition=prelim ; https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section402&num=0&edition=prelim ; https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1108&num=0&edition=prelim ; https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title29-section1003&num=0&edition=prelim — 404 Not Found.","Versioned official pages recovered the relevant bodies, within their displayed currency limits."],["F03 — short §72 paths","https://uscode.house.gov/us/usc/t26/s72 ; https://uscode.house.gov/us/usc/t26/s72/ — not accessible.","S001 recovered."],["F04 — later §72 versions","https://uscode.house.gov/us/usc/119-134/t26/s72/ ; https://uscode.house.gov/us/usc/119-134/t26/s72 ; https://uscode.house.gov/us/usc/119-124/t26/s72/ — not accessible.","No later compilation substituted or invented. §72 findings remain bounded to S001’s October 7 label."],["F05 — short and attempted §1108 versions","https://uscode.house.gov/us/usc/t29/s1108 ; https://uscode.house.gov/us/usc/t29/s1108/ ; https://uscode.house.gov/us/usc/119-120/t29/s1108/ ; https://uscode.house.gov/us/usc/119-134/t29/s1108/ — not accessible.","S012 later recovered through the October 15 version."],["F06 — §1108 query error","https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A29+section%3A1108+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title29-section1108%29 — 500 Internal Server Error.","S012 recovered through another official URL; no absence inference."],["F07 — §1003 routes","https://uscode.house.gov/us/usc/t29/s1003 ; https://uscode.house.gov/us/usc/t29/s1003/ ; initial attempt at https://uscode.house.gov/us/usc/119-134/t29/s1003/ — not accessible.","The versioned page subsequently opened through official navigation and was read completely as S014."],["F08 — §414 initial attempt","Initial attempt at https://uscode.house.gov/us/usc/119-134/t26/s414/ — not accessible.","Later official-page retrieval succeeded; S003 read bounds apply."],["F09 — other short tax-section routes","https://uscode.house.gov/us/usc/t26/s4974/ ; https://uscode.house.gov/us/usc/t26/s4975/ ; https://uscode.house.gov/us/usc/t26/s163/ — not accessible.","Versioned official texts recovered as S019, S027, S018."],["F10 — alternative title/section queries","https://uscode.house.gov/view.xhtml?req=(title:26%20section:72%20edition:prelim) ; https://uscode.house.gov/view.xhtml?req=(title:29%20section:1108%20edition:prelim) ; https://uscode.house.gov/view.xhtml?req=(title:29%20section:1003%20edition:prelim) — 404 Not Found.","Recovered official bodies listed above; compilation endpoints retained."],["F11 — IRS-linked §72 query","https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&jumpTo=true&num=0&req=%28title%3A26+section%3A72+edition%3Aprelim%29+OR+%28granuleid%3AUSC-prelim-title26-section72%29 — 404 Not Found.","S001 recovered; failed link was not treated as source text."],["F12 — T.D. 9937 GovInfo HTML","https://www.govinfo.gov/content/pkg/FR-2021-01-06/html/2020-27151.htm — not accessible.","Federal Register HTML, GovInfo PDF, and IRB publication recovered, grouped as S007."],["F13 — historical chapter-43 code","https://www.govinfo.gov/content/pkg/USCODE-1994-title38/html/USCODE-1994-title38-partIII-chap43-subchapI-sec4303.htm — not accessible. https://uscode.house.gov/view.xhtml?edition=1994&num=0&req=granuleid%3AUSC-1994-title38-section4303 — 403 Forbidden.","Original 1994 enactment recovered as S028; complete December 12, 1994 history remains unresolved."],["F14 — DOL advisory-opinion HTML","https://www.dol.gov/agencies/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a — not accessible.","Official PDF recovered and read completely as S025."],["F15 — current §1101 routes","https://uscode.house.gov/us/usc/t29/s1101/ ; https://uscode.house.gov/us/usc/119-134/t29/s1101/ ; https://uscode.house.gov/us/usc/119-120/t29/s1101/ — not accessible.","Only the 2024 official edition recovered. Current Part 4 exclusion text remains unresolved."],["F16 — §1101 search result","https://uscode.house.gov/view.xhtml?edition=prelim&f=treesort&hl=false&num=0&req=granuleid%3AUSC-prelim-title29-section1101&saved=%7CKHRpdGxlOjI5IHNlY3Rpb246MTEwNCBlZGl0aW9uOnByZWxpbSkgT1IgKGdyYW51bGVpZDpVU0MtcHJlbGltLXRpdGxlMjktc2VjdGlvbjExMDQp%7CdHJlZXNvcnQ%3D%7C%7C0%7Cfalse%7Cprelim — returned a “Page Not Found” HTML page.","Not treated as the statute. S026 remains historical only."],["F17 — original 2022 disaster amendment act","https://www.govinfo.gov/content/pkg/PLAW-117publ328/html/PLAW-117publ328.htm — “(400) Content length is too large: 4194305+”. https://www.govinfo.gov/content/pkg/PLAW-117publ328/pdf/PLAW-117publ328.pdf — “Failed to parse”.","§72(p)(6) and its Code effective-date note were read, but original-act verification and resolution of competing period text are not claimed."],["F18 — navigation-only attempts","https://uscode.house.gov/us/usc/t26/s73/ ; https://uscode.house.gov/us/usc/t29/s1107/ — not accessible.","No substantive claim depended on these navigation attempts."]]},{"headers":["User question","Disposition","Principal claims and qualitative branches","Source groups and remaining legal gap"],"index":18,"links":[],"row_links":[[],[],[],[],[],[]],"rows":[["User question","Disposition","Principal claims and qualitative branches","Source groups and remaining legal gap"],["1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military","Answered within retrieved bodies; partial on identified currency and cross-reference issues.","C001–C035, C074; B001–B011, B032, B034.","S001–S003, S017–S020, S028–S029, S034–S037. Gaps: later §72 compilation, full acquisition tracing, frozen 1994 history, disaster-period conflict/original act."],["2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)","Answered for the generic loan framework; actual application and full §72(t) excluded.","C036–C051, C056, C063; B012–B017, B025–B026.","S001–S002, S005, S019, S021–S024, S035–S037. Nonprecedential CCA status preserved; no collection/cancellation conclusion."],["3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples","Answered for core distinction and transition; partial as a complete catalogue of exceptional postponements.","C049–C074; B017–B024, B031; E004–E006.","S004–S011, S030–S037. Full §7508 and current ruling-procedure implementation remain unreviewed; no individual deadline."],["4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations","Answered within read provisions; current §1101 coverage confirmation partial.","C004, C007–C010, C022, C075–C087; B001, B026–B030; E007.","S003, S012–S016, S025–S027. Historical §1101 fallback and downstream coverage exception retained; actual fiduciary/rate/security findings excluded."],["5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check","Answered visibly.","Comparison in §2; 87 claims, 35 coverage branches, example index, blank worksheet, source register, failure log, this crosswalk.","No numerical/calendar illustration was necessary or constructed. No personal identifiers or actual account facts supplied."]]},{"headers":["Check","Result"],"index":19,"links":[],"row_links":[[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[],[]],"rows":[["Check","Result"],["Generic U.S. federal participant-loan scope maintained","Yes; other A031 dimensions remain parent-held."],["Prior research chat or unreviewed Library finding used as foundation","No."],["Actual or invented identifying entries, provider/account/records inquiry, contact, filing, or election","None."],["Subagents, other research chats, or independent-review claim","None."],["Complete §72(p) body and complete §1.72(p)-1 read","Yes, within the documented source/version bounds."],["Current offset provision distinguished from former §1.402(c)-3","Yes; statutory and regulatory transition predicates separately recorded."],["Ordinary loan, deemed distribution, actual offset, QPLO kept distinct","Yes."],["Tax treatment separated from plan operation, ERISA exemption, and collection authority","Yes."],["Maximum amount presented as entitlement","No."],["Residence use distinguished from collateral","Yes."],["Cure maximum presented as automatic or universally 90 days","No."],["Later repayments, basis, post-deemed interest, and future-loan consequences addressed","Yes."],["Statutory tax year, actual offset event, return due date, extensions, and ordinary period distinguished","Yes."],["Official examples’ numbers or calendar outcomes transplanted without full verification","No; examples were read and indexed, not numerically reproduced."],["Parsed PDF reading described as pixel inspection","No."],["Failed retrieval treated as absence of law","No."],["Source formats treated as independent corroboration","No."],["Currentness or later history overstated","No; identified bounds and failures remain explicit."],["Component, parent, operations, or publication acceptance","None."]]}],"claims":[{"claim_id":"R031-P1-C001","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C001","Verified proposition, conditions, and limits":"Section 72(p)(1) treats an amount received directly or indirectly as a loan by a participant or beneficiary from a qualified employer plan as a distribution, subject to the applicable exception. The statutory structure starts with deemed-distribution treatment; qualifying loans obtain an exception to that treatment.","Exact support":"S001, §72(p)(1)(A), (2); S002, Q&As 1(a), 3. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C001","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(1)(A), (2); S002, Q&As 1(a), 3. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C002","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C002","Verified proposition, conditions, and limits":"Assignments, pledges, and agreements to assign or pledge a plan interest can be treated as loans. A loan or pledge involving a contract purchased under a qualified employer plan remains within the rule, including a distributed contract under Q&A-1. Pledging the plan benefit to secure that same plan loan does not require counting both the loan and the pledged amount as separate loans.","Exact support":"S001, §72(p)(1)(B), (5); S002, Q&A-1(a)–(b). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C002","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(1)(B), (5); S002, Q&A-1(a)–(b). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C003","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C003","Verified proposition, conditions, and limits":"The §72(p) categories include a §401(a) plan with a §501(a)-exempt trust, a §403(a) annuity plan, the specified employer-contributed §403(b) arrangement, the defined government plans whether or not qualified, and plans formerly described or determined to be within these categories. The term is not limited to a conventional §401(k) arrangement.","Exact support":"S001, §72(p)(4); S002, Q&A-2(a)–(e). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C003","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(4); S002, Q&A-2(a)–(e). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C004","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C004","Verified proposition, conditions, and limits":"Federal coverage definitions must be kept separate. Section 72(p)(4)(B) uses a government plan “established and maintained” for employees by the specified governmental bodies. ERISA §1002(32) uses “established or maintained” and contains additional federal classification provisions. Church-plan definitions and exclusions also have nested conditions; a governmental or church label alone does not select every tax and ERISA consequence.","Exact support":"S001, §72(p)(4)(B); S003, §414(d), (e); S015, §1002(32)–(33). \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C004","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(4)(B); S003, §414(d), (e); S015, §1002(32)–(33). \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S003","R031-P1-S015"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C005","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C005","Verified proposition, conditions, and limits":"The participant-loan exception is not an IRA-loan exception and does not supply a universal rule for insurance-policy loans. The IRS loan FAQ expressly distinguishes IRA-based arrangements. Section 72(p)(5)’s rule for a contract purchased under a qualified employer plan does not bring every independently held insurance contract into this component.","Exact support":"S001, §72(p)(4)–(5); S020, introductory loan-availability discussion. IRA and independent policy-loan consequences remain excluded. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C005","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(4)–(5); S020, introductory loan-availability discussion. IRA and independent policy-loan consequences remain excluded. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S020"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C006","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C006","Verified proposition, conditions, and limits":"Federal tax permission for a plan loan does not require a plan to offer one. A plan may offer a more limited loan feature, subject to applicable law. Neither the statutory maximum nor the tax exception creates an individual entitlement to that amount.","Exact support":"S020, FAQ on whether a plan must offer loans and maximum amounts; S013, (d), requiring the program’s own terms. The FAQ is explanatory, not operative law. \nInternal Revenue Service\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C006","original_researcher_record_preserved":true,"original_source_pinpoint":"S020, FAQ on whether a plan must offer loans and maximum amounts; S013, (d), requiring the program’s own terms. The FAQ is explanatory, not operative law. \nInternal Revenue Service\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S013","R031-P1-S020"],"applicable_selected_bodies":[16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C007","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C007","Verified proposition, conditions, and limits":"ERISA Title I coverage begins with §1003(a) and its employment/commerce predicates. Section 1003(b) excludes the defined governmental plans, qualifying church plans without the specified §410(d) election, plans maintained solely to comply with listed benefit laws, certain plans maintained outside the United States, and unfunded excess-benefit plans. These are separate coverage inquiries.","Exact support":"S014, §1003(a)–(c), complete; S015, relevant §1002 definitions. Only U.S. federal classifications are addressed. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C007","original_researcher_record_preserved":true,"original_source_pinpoint":"S014, §1003(a)–(c), complete; S015, relevant §1002 definitions. Only U.S. federal classifications are addressed. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S014","R031-P1-S015"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C008","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C008","Verified proposition, conditions, and limits":"Section 2510.3-3 distinguishes plans without employee participants and contains owner/spouse and partner/spouse rules, including its express cross-reference exception. Part 4 coverage also requires attention to §1101. The retrieved 2024 §1101(a) contains the unfunded select-management/highly-compensated deferred-compensation and specified partnership-agreement exclusions; current confirmation of that section remains unresolved.","Exact support":"S016, (a)–(d), including (c)’s cross-reference; S026, historical §1101(a)(1)–(2). The cross-referenced §2510.3-55(d) was not independently analyzed. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C008","original_researcher_record_preserved":true,"original_source_pinpoint":"S016, (a)–(d), including (c)’s cross-reference; S026, historical §1101(a)(1)–(2). The cross-referenced §2510.3-55(d) was not independently analyzed. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S016","R031-P1-S026"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C009","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C009","Verified proposition, conditions, and limits":"Section 4975 has its own plan and disqualified-person coverage, exclusions, and parallel loan exemption. Its categories do not simply duplicate §72(p)’s categories or ERISA Title I coverage. Compliance with §72(p) alone therefore does not establish §4975 or ERISA compliance.","Exact support":"S027, §4975(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g); S002, introductory disclaimer; S013, (a)(1)–(3). \nuscode.house.gov\n+3"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C009","original_researcher_record_preserved":true,"original_source_pinpoint":"S027, §4975(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g); S002, introductory disclaimer; S013, (a)(1)–(3). \nuscode.house.gov\n+3","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S013","R031-P1-S027"],"applicable_selected_bodies":[0,1,2,3,4,5,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C010","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C010","Verified proposition, conditions, and limits":"Section 403(b) and eligible governmental §457 plans have separate operational loan tests involving facts and circumstances, fixed repayment schedules, reasonable interest, and prudent repayment safeguards. Section 1.457-6(f)(1) treats loans of deferred amounts from an eligible plan of a tax-exempt entity differently: as paid or made available in violation of §457(d). The governmental rule must not be extended to that category.","Exact support":"S036, §1.403(b)-6(f), §1.403(b)-7(d); S037, §1.457-6(f)(1)–(3), §1.457-7(b)(3). \necfr.gov\n+3"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C010","original_researcher_record_preserved":true,"original_source_pinpoint":"S036, §1.403(b)-6(f), §1.403(b)-7(d); S037, §1.457-6(f)(1)–(3), §1.457-7(b)(3). \necfr.gov\n+3","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S036","R031-P1-S037"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C011","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C011","Verified proposition, conditions, and limits":"If the purported transaction does not create a bona fide debtor-creditor relationship, including an express or tacit understanding that repayment will not occur, Q&A-17 treats the transfer as an actual distribution rather than a loan or §72(p) deemed distribution. This is a conditional legal rule, not a finding that any claim or transaction is fabricated.","Exact support":"S002, Q&A-17, complete. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C011","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-17, complete. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C012","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C012","Verified proposition, conditions, and limits":"Q&A-18 excludes a narrowly defined ordinary-course residential-mortgage investment program from §72(p): acquired property must be primary security, the loan cannot exceed its fair market value, the program must allocate assets in advance and use commercial financial criteria, and the stated employment-maturity, individual-account-earmarking, participant-only, and officer/director/owner restrictions apply. Only the participant-only restriction has the specified continuous-program grandfather rule. This is distinct from the principal-residence repayment-term exception and supplies no ERISA/§4975 clearance.","Exact support":"S002, Q&A-18(a)(1)–(3), (b)–(d), complete. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C012","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-18(a)(1)–(3), (b)–(d), complete. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C013","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C013","Verified proposition, conditions, and limits":"Under the ordinary §72(p)(2)(A) rule, the new loan plus outstanding other loans must fit both sides of the statutory lesser-of test: the adjusted dollar ceiling and the greater of one-half the nonforfeitable accrued-benefit present value or USD 10,000. This is an aggregate limit, not simply a standalone USD 50,000 limit.","Exact support":"S001, §72(p)(2)(A)(i)–(ii); S002, Q&As 3–4. \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C013","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(A)(i)–(ii); S002, Q&As 3–4. \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C014","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C014","Verified proposition, conditions, and limits":"The dollar ceiling is reduced by the excess, if any, of the highest outstanding loan balance during the one-year period ending the day before the new loan over the outstanding balance on the new-loan date. Q&A-20’s example expressly measures the latter immediately before the new loan. Paying down a prior loan does not necessarily restore the full ordinary ceiling immediately.","Exact support":"S001, §72(p)(2)(A)(i)(I)–(II); S002, Q&A-20(b), Example 1(ii). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C014","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(A)(i)(I)–(II); S002, Q&A-20(b), Example 1(ii). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C015","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C015","Verified proposition, conditions, and limits":"The present value used for the benefit-based limit excludes accumulated deductible employee contributions. Section 72(o)(5)(A)–(B) supplies the historical contribution category and the additions/subtractions for income, gains, losses, expenses, and attributable distributions. A gross account statement amount cannot be assumed to be the required base.","Exact support":"S001, §72(p)(2)(A), concluding sentence; §72(o)(5)(A)–(B). \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C015","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(A), concluding sentence; §72(o)(5)(A)–(B). \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C016","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C016","Verified proposition, conditions, and limits":"Current §72(p)(2)(E) applies §414(b), (c), and (m), then treats all plans of the resulting employer as one plan. These provisions address controlled groups, common control—including special church-related rules—and affiliated service/management groups. Separate plan names or separate employers on their face do not resolve aggregation. Detailed ownership and attribution application remains unselected.","Exact support":"S001, §72(p)(2)(E); S003, §414(b), (c), (m), complete selected subsections. Older guidance’s reference to paragraph (D) is stale after the credit-card amendment. \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C016","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(E); S003, §414(b), (c), (m), complete selected subsections. Older guidance’s reference to paragraph (D) is stale after the credit-card amendment. \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S003"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C017","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C017","Verified proposition, conditions, and limits":"A loan made through a credit card or similar arrangement does not receive the §72(p)(2)(A) exception. The statutory effective-date note applies this prohibition to loans made after December 20, 2019.","Exact support":"S001, §72(p)(2)(D); effective-date note for Pub. L. 116-94, div. O, §108(b). Original session-law text for this amendment was not separately audited. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C017","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(D); effective-date note for Pub. L. 116-94, div. O, §108(b). Original session-law text for this amendment was not separately audited. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C018","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C018","Verified proposition, conditions, and limits":"The loan must be evidenced by a legally enforceable agreement, potentially comprising multiple documents, specifying its amount, date, and repayment schedule and demonstrating compliance. A signature is not invariably required if the agreement is enforceable under applicable law; qualifying electronic documentation is possible. Actual enforceability and electronic-system compliance remain held.","Exact support":"S002, Q&A-3(b), complete, including §1.401(a)-21 cross-reference. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C018","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-3(b), complete, including §1.401(a)-21 cross-reference. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C019","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C019","Verified proposition, conditions, and limits":"Multiple loans or a refinancing can satisfy §72(p), but the loans must collectively satisfy the amount limits and separately satisfy the applicable repayment requirements. Federal tax permission does not establish that the plan’s program allows another loan.","Exact support":"S002, Q&A-20(a)(1). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C019","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-20(a)(1). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C020","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C020","Verified proposition, conditions, and limits":"When a replacement loan extends beyond the replaced loan’s latest permissible term, Q&A-20 generally counts both loans as outstanding on the transaction date. The specified exception requires terms that would comply as two separately amortized components: the replaced balance by its original permissible end, and additional borrowing by its own permissible end. Refinancing does not universally restart a five-year period.","Exact support":"S002, Q&A-20(a)(2), complete; (b), Examples 1–2. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C020","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-20(a)(2), complete; (b), Examples 1–2. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C021","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C021","Verified proposition, conditions, and limits":"Section 72(p)(3) denies an otherwise allowable interest deduction during the specified key-employee period or while the loan is secured by the specified elective-deferral amounts. It does not affirmatively grant a deduction in other circumstances. Key-employee status and deduction eligibility are unselected.","Exact support":"S001, §72(p)(3)(A)–(B), including §416(i) and §402(g)(3)(A), (C) cross-references. \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C021","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(3)(A)–(B), including §416(i) and §402(g)(3)(A), (C) cross-references. \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C022","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C022","Verified proposition, conditions, and limits":"The USD 10,000 limb of the tax limit does not require a plan to lend that amount and does not override ERISA’s benefit-security limit. A loan satisfying the tax amount test can still require additional adequate collateral under the applicable exemption.","Exact support":"S001, §72(p)(2)(A)(ii); S013, (f)(1)–(2); S002, Q&A-4, Example 2’s express prohibited-transaction caution. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C022","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(A)(ii); S013, (f)(1)–(2); S002, Q&A-4, Example 2’s express prohibited-transaction caution. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002","R031-P1-S013"],"applicable_selected_bodies":[0,1,2,3,4,5,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C023","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C023","Verified proposition, conditions, and limits":"The ordinary loan must, by its terms, be repayable within five years. The principal-residence exception changes that term requirement; it does not generally waive the amount, agreement, or amortization requirements.","Exact support":"S001, §72(p)(2)(B); S002, Q&As 3, 5–9. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C023","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(B); S002, Q&As 3, 5–9. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C024","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C024","Verified proposition, conditions, and limits":"Except as provided by applicable regulations, substantially level amortization is required over the loan’s term, with payments no less frequently than quarterly. A permitted maximum term does not authorize an arbitrary balloon-payment schedule. Specific leave and military provisions must be evaluated separately.","Exact support":"S001, §72(p)(2)(C); S002, Q&As 3, 9. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C024","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(C); S002, Q&As 3, 9. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C025","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C025","Verified proposition, conditions, and limits":"The residence exception concerns a loan used to acquire a dwelling unit that, within a reasonable time, is to be used as the participant’s principal residence, determined when the loan is made. Q&A-5 adopts the §121 meaning of principal residence; §1.121-1(b) uses facts and circumstances, including use and other indicators where multiple residences exist. The §121 sale-exclusion holding/use periods are not stated as a plan-loan term requirement.","Exact support":"S001, §72(p)(2)(B)(ii); S002, Q&A-5; S017, §1.121-1(b)(1)–(2). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C025","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(2)(B)(ii); S002, Q&A-5; S017, §1.121-1(b)(1)–(2). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002","R031-P1-S017"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C026","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C026","Verified proposition, conditions, and limits":"The dwelling need not secure a principal-residence plan loan. Conversely, offering a residence as collateral does not establish that proceeds satisfy the qualifying acquisition-use requirement.","Exact support":"S002, Q&A-6; S001, §72(p)(2)(B)(ii). The converse is the direct distinction between the use test and the security rule. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C026","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-6; S001, §72(p)(2)(B)(ii). The converse is the direct distinction between the use test and the security rule. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C027","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C027","Verified proposition, conditions, and limits":"Q&A-7 imports tracing rules established under §163(h)(3)(B) for determining acquisition use. It does not import every mortgage-interest deduction condition into §72(p); Q&A-6 expressly rejects a dwelling-security requirement. Detailed tracing guidance beyond the statutory cross-reference was not exhaustively audited.","Exact support":"S002, Q&A-7; S018, §163(h)(3)(B)(i)–(ii). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C027","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-7; S018, §163(h)(3)(B)(i)–(ii). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S018"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C028","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C028","Verified proposition, conditions, and limits":"Refinancing generally does not qualify as a principal-residence plan loan. The stated exception permits repayment of a third-party loan only if the plan loan independently qualifies as a principal-residence plan loan without regard to the third-party loan.","Exact support":"S002, Q&A-8(a), with the complete official example read. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C028","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-8(a), with the complete official example read. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C029","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C029","Verified proposition, conditions, and limits":"For a bona fide leave without pay, or with net pay after employment-tax withholding below the required installment, Q&A-9(a) permits a level-amortization suspension for no more than one year, subject to the military rule. Accrued interest remains relevant; repayment must finish by the latest permissible term, and resumed installments cannot be below the original amount. Ordinary unpaid leave does not itself add a year to that term.","Exact support":"S002, Q&A-9(a), (c), (d)(1). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C029","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-9(a), (c), (d)(1). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C030","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C030","Verified proposition, conditions, and limits":"If the plan suspends repayment during the specified service in the uniformed services, §414(u)(4) and Q&A-9(b) permit disregarding that suspension for the specified tax rules, even when it exceeds one year. Q&A-9(b) says “whether or not qualified military service.” Repayment must resume when that service period ends and thereafter use substantially level installments ending by the otherwise permissible term plus the permitted suspension.","Exact support":"S002, Q&A-9(b)–(c); S003, §414(u)(4)–(5). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C030","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-9(b)–(c); S003, §414(u)(4)–(5). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S003"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C031","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C031","Verified proposition, conditions, and limits":"Section 414(u)(10) limits the subsection to retirement plans to which 38 U.S.C. chapter 43 applies; §414(u)(11) freezes its chapter-43 references as of December 12, 1994. The 1994 enactment’s definitions were read, but a complete frozen-date amendment reconstruction was not achieved. Q&A-9’s old military-interest example also does not establish a current, universal interest-rate rule.","Exact support":"S003, §414(u)(10)–(11); S028, enacted §4303; S002, Q&A-9(d)(2). \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C031","original_researcher_record_preserved":true,"original_source_pinpoint":"S003, §414(u)(10)–(11); S028, enacted §4303; S002, Q&A-9(d)(2). \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S003","R031-P1-S028"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C032","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C032","Verified proposition, conditions, and limits":"Section 72(p)(6)(A) substitutes USD 100,000 for USD 50,000 and the full nonforfeitable-benefit present value for one-half, for a qualifying loan to a qualified individual during the applicable period. Qualification requires the specified principal-abode location during the disaster’s incident period and economic loss. The lookback structure remains; the provision is not a universal increased ceiling or an ERISA collateral exemption.","Exact support":"S001, §72(p)(6)(A), (C)(i); S029, loan FAQ, explanatory only. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C032","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(6)(A), (C)(i); S029, loan FAQ, explanatory only. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S029"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C033","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C033","Verified proposition, conditions, and limits":"Unresolved textual issue: §72(p)(6)(C)(ii) starts its “applicable period” on the applicable date; §72(p)(6)(C)(iii)(II) also imports “applicable period” from §72(t)(8), whose paragraph (F)(iii) starts on the first day of the incident period. Both end by reference to 180 days after the applicable date. No beginning date is selected here. The imported disaster, area, incident-period, and applicable-date definitions in §72(t)(11)(E)–(F) were read, including their exclusions and latest-of structure.","Exact support":"S001, §72(p)(6)(C)(ii)–(iii), §72(t)(8)(F)(iii), (11)(E)–(F). The IRS FAQ does not resolve the competing language. \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C033","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(6)(C)(ii)–(iii), §72(t)(8)(F)(iii), (11)(E)–(F). The IRS FAQ does not resolve the competing language. \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C034","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C034","Verified proposition, conditions, and limits":"For the specified qualified individual with an outstanding loan on or after the applicable date, §72(p)(6)(B) permits a one-year delay for repayments due during the incident-period-to-180-days-after-incident-end window. Subsequent repayments may be adjusted for the delay and accruing interest; the specified period may be disregarded for term purposes. These predicates are separate from the increased-loan-limit period.","Exact support":"S001, §72(p)(6)(B)(i)–(iii). \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C034","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(p)(6)(B)(i)–(iii). \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C035","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C035","Verified proposition, conditions, and limits":"The Code’s effective-date note for the 2022 permanent disaster amendment applies to disasters whose incident period begins on or after the date 30 days after December 27, 2020. The imported “applicable date” is the latest of enactment of the paragraph, incident-period start, and disaster declaration. Temporary historical relief is not a current universal loan rule. Original Pub. L. 117-328 retrieval failed, so the session-law cross-check remains a gap.","Exact support":"S001, §72(t)(11)(F)(iii), effective-date note for Pub. L. 117-328, div. T, §331(c)(2); S029, General FAQs and Loans Q1. \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C035","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(t)(11)(F)(iii), effective-date note for Pub. L. 117-328, div. T, §331(c)(2); S029, General FAQs and Loans Q1. \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S029"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C036","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C036","Verified proposition, conditions, and limits":"An origination failure of the repayment-term, level-amortization, or enforceable-agreement requirement produces a deemed distribution of the entire loan at origination. If the loan otherwise satisfies the requirements but exceeds the amount limit, the excess is deemed distributed. These are different failure measures.","Exact support":"S002, Q&A-4(a)–(b), complete. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C036","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-4(a)–(b), complete. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C037","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C037","Verified proposition, conditions, and limits":"For an initially compliant loan, failure to make a required installment when due ordinarily triggers a deemed distribution at failure. The administrator may allow a cure period; the outer limit is the last day of the calendar quarter following the quarter in which the payment was due. A plan may allow no cure or a shorter cure. This is not a universal 90-day rule.","Exact support":"S002, Q&A-10(a), (c); S021, cure-period interpretation. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C037","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-10(a), (c); S021, cure-period interpretation. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S021"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C038","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C038","Verified proposition, conditions, and limits":"An uncured repayment failure produces a deemed distribution equal to the entire outstanding loan balance, including accrued interest, at the relevant failure time after accounting for the allowed cure period. It is not limited to the missed installment.","Exact support":"S002, Q&A-10(b)–(c). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C038","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-10(b)–(c). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C039","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C039","Verified proposition, conditions, and limits":"The IRS cure snapshot states that an allowed cure period must be reflected in the written plan document. CCA 201736022 discusses successive missed installments and a qualifying refinancing completed within the cure period under its stated premises. The CCA expressly cannot be used or cited as precedent; it does not establish a universal post-default cure or a fresh repayment term.","Exact support":"S021, Analysis and Examples 1–3; S022, Issues, Facts, Law and Analysis, Conclusions. \nInternal Revenue Service\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C039","original_researcher_record_preserved":true,"original_source_pinpoint":"S021, Analysis and Examples 1–3; S022, Issues, Facts, Law and Analysis, Conclusions. \nInternal Revenue Service\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S021","R031-P1-S022"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C040","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C040","Verified proposition, conditions, and limits":"A deemed distribution is subjected to §72’s income/basis treatment as though it were an actual distribution. If after-tax contributions or other investment in the contract exist, some portion may be nonincludible. Gross deemed-distribution amount and taxable income are therefore not necessarily identical.","Exact support":"S002, Q&A-11(a). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C040","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-11(a). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C041","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C041","Verified proposition, conditions, and limits":"Q&A-11(b) applies §72(t) and the separate §72(m)(5) rule as they would apply to an actual distribution. Section 72(t)(1)’s additional tax is tied to the includible portion and the defined retirement-plan coverage, subject to exceptions and limitations. Governmental §457 treatment includes the special transferred-amount rule in §72(t)(9) and §457(a)(2). No age, exception, additional-tax amount, or full §72(t) conclusion is selected.","Exact support":"S001, §72(t)(1), necessary (2)(A), (3), (9), and §72(m)(5); S019, §4974(c); S035, §457(a)(2). \nuscode.house.gov\n+4"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C041","original_researcher_record_preserved":true,"original_source_pinpoint":"S001, §72(t)(1), necessary (2)(A), (3), (9), and §72(m)(5); S019, §4974(c); S035, §457(a)(2). \nuscode.house.gov\n+4","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S019","R031-P1-S035"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C042","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C042","Verified proposition, conditions, and limits":"A deemed distribution is not an actual distribution for the qualification, distribution, distribution-restriction, and vesting purposes identified in Q&A-12. It is not an eligible rollover distribution.","Exact support":"S002, Q&A-12; S005, §1.402(c)-2(c)(3)(iv). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C042","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-12; S005, §1.402(c)-2(c)(3)(iv). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C043","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C043","Verified proposition, conditions, and limits":"After a deemed distribution, Q&A-19(a) generally ceases to treat that amount as an outstanding loan for §72 purposes and disregards later interest on it for those purposes. Later interest is not repeatedly deemed distributed as a new loan. This rule expressly preserves the subsequent-loan rules and does not treat the loan as distributed for every Code purpose.","Exact support":"S002, Q&A-19(a). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C043","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-19(a). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C044","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C044","Verified proposition, conditions, and limits":"An unpaid deemed loan, including later accruing interest, still counts for the amount limit on a subsequent loan until repaid, including by offset. A subsequent loan also needs the specified enforceable payroll-withholding arrangement or adequate additional security beyond the accrued benefit, as well as ordinary compliance. Loss of that condition before repayment can trigger a deemed distribution of the second loan.","Exact support":"S002, Q&A-19(b)(1)–(3). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C044","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-19(b)(1)–(3). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C045","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C045","Verified proposition, conditions, and limits":"Cash repayments after a deemed distribution increase the participant’s or beneficiary’s §72(e) investment in the contract by the cash repayments. They are not after-tax contributions for all other purposes, including §§401(m) and 415(c)(2)(B). Q&A-21 is not authority to treat payment of income tax itself as a plan contribution or automatically erase the earlier event.","Exact support":"S002, Q&A-21(a)–(b); historical transition limits in Q&A-22(c). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C045","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-21(a)–(b); historical transition limits in Q&A-22(c). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C046","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C046","Verified proposition, conditions, and limits":"Legal inference limited to these provisions: because the regulation expressly distinguishes a deemed distribution from an accrued-benefit distribution, continuing interest, subsequent repayments, and later offsets, the tax characterization alone does not establish contractual cancellation or extinction. It also supplies no general collection permission or proof that any asserted balance is correct.","Exact support":"S002, Q&As 13, 19, 21; S005, (g)(3). Contract, remedies, and actual balance remain held. \necfr.gov\n+3"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C046","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&As 13, 19, 21; S005, (g)(3). Contract, remedies, and actual balance remain held. \necfr.gov\n+3","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C047","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C047","Verified proposition, conditions, and limits":"Q&A-14 requires prescribed reporting of the includible amount. Q&A-15 distinguishes origination treatment from later deemed distributions or offsets: at the later event, withholding requires a concurrent transfer of cash or property, excluding employer securities. Reporting or withholding treatment does not determine a collectible debt balance. No form or withholding calculation is completed here.","Exact support":"S002, Q&As 14–15, complete. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C047","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&As 14–15, complete. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C048","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C048","Verified proposition, conditions, and limits":"A deemed distribution does not correct a prohibited transaction under §4975. The underlying prohibited-transaction question and any correction regime are separate.","Exact support":"S002, Q&A-16, complete. Full correction/remedy analysis remains excluded. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C048","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-16, complete. Full correction/remedy analysis remains excluded. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C049","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C049","Verified proposition, conditions, and limits":"A plan loan offset is the amount by which the accrued benefit is reduced under the governing terms to repay the loan, including enforcement of the security interest. Current (g)(3)(i) also expressly includes loan cancellation, acceleration, or default treatment under those terms. It characterizes an offset distribution as actual, not deemed. The full wording must be retained; neither an isolated label nor a universal “acceleration can never be an offset” rule is supported.","Exact support":"S005, §1.402(c)-2(g)(3)(i); S002, Q&A-13. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C049","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, §1.402(c)-2(g)(3)(i); S002, Q&A-13. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C050","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C050","Verified proposition, conditions, and limits":"Because an offset is an actual distribution, an applicable in-service distribution restriction may prohibit it even when a deemed distribution has occurred. Taxing a default does not itself permit immediate enforcement against a restricted accrued benefit.","Exact support":"S002, Q&A-13(b); S005, (g)(5)(vi), Example 6; S036, §1.403(b)-6(f). \necfr.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C050","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-13(b); S005, (g)(5)(vi), Example 6; S036, §1.403(b)-6(f). \necfr.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005","R031-P1-S036"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C051","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C051","Verified proposition, conditions, and limits":"Separation from employment alone does not produce one universal tax event. Governing terms may allow continuing payments, accelerate payment before a later offset, or provide an automatic offset. The actual treatment must be established under the applicable terms and rules.","Exact support":"S005, (g)(3)–(5), particularly Examples 1–3; S002, Q&As 10, 13. This is a synthesis of the regulation’s distinct branches. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C051","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(3)–(5), particularly Examples 1–3; S002, Q&As 10, 13. This is a synthesis of the regulation’s distinct branches. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C052","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C052","Verified proposition, conditions, and limits":"A QPLO requires an offset treated as distributed solely because of plan termination or failure to meet loan repayment terms because of severance, and a loan meeting §72(p)(2) immediately before the relevant termination or severance. Being compliant only when originally made is insufficient.","Exact support":"S004, §402(c)(3)(C)(ii)–(v); S005, (g)(3)(ii)–(iii). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C052","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(3)(C)(ii)–(v); S005, (g)(3)(ii)–(iii). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C053","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C053","Verified proposition, conditions, and limits":"For this QPLO rule, severance is determined as under §1.401(k)-1(d)(2). A cessation of employment with the employer maintaining the plan is central; continuing employment with an employer maintaining the same plan through sponsorship or the specified transfer arrangement can prevent a severance conclusion. A job-change label is insufficient.","Exact support":"S005, (g)(4)(i); S006, §1.401(k)-1(d)(2), complete. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C053","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(4)(i); S006, §1.401(k)-1(d)(2), complete. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S005","R031-P1-S006"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C054","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C054","Verified proposition, conditions, and limits":"The severance branch requires both a repayment failure and an offset occurring during the period beginning on the severance date and ending on its first anniversary. The anniversary test concerns the offset event, not merely the date of the first missed payment.","Exact support":"S005, (g)(4)(ii)(A)–(B); S007, explanation of the adopted 12-month rule. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C054","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(4)(ii)(A)–(B); S007, explanation of the adopted 12-month rule. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S005","R031-P1-S007"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C055","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C055","Verified proposition, conditions, and limits":"The first-anniversary rule in (g)(4)(ii) is written for the severance-related repayment-failure branch. It must not be inserted as an additional universal requirement into the separate plan-termination branch. The termination branch still requires its own sole-cause and immediately-before-compliance predicates.","Exact support":"S005, (g)(3)(ii)(A)–(B), (g)(4)(ii). This distinction follows from the clauses’ scope. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C055","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(3)(ii)(A)–(B), (g)(4)(ii). This distinction follows from the clauses’ scope. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C056","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C056","Verified proposition, conditions, and limits":"A loan already failing §72(p)(2) before severance does not satisfy the QPLO immediately-before test. A later actual offset can nevertheless be an ordinary eligible rollover distribution if the other eligibility requirements are met. The earlier deemed distribution itself remains ineligible.","Exact support":"S005, (g)(3)(ii)(B), (g)(5)(vi)–(vii); S002, Q&As 12, 19. \necfr.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C056","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(3)(ii)(B), (g)(5)(vi)–(vii); S002, Q&As 12, 19. \necfr.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C057","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C057","Verified proposition, conditions, and limits":"An actual offset, including a QPLO, is rollover-eligible only if it satisfies the eligible-rollover-distribution rules. Exclusions include the specified life/life-expectancy or ten-year-plus periodic payments, required minimum distributions, hardship distributions, deemed loans, and the other expressly excluded corrective or special items. Actual distribution status is not sufficient by itself.","Exact support":"S004, §402(c)(4); S005, (c)(1)–(4), (g)(1), complete relevant clauses. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C057","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(4); S005, (c)(1)–(4), (g)(1), complete relevant clauses. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C058","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C058","Verified proposition, conditions, and limits":"Rollover treatment also depends on the receiving arrangement and amount. Section 402(c)(8) defines eligible retirement plans; basis and designated Roth amounts carry additional destination and accounting restrictions. Governmental §457 receiving plans have specified separate-accounting requirements. A receiving qualified plan may accept rollovers but is not required to do so.","Exact support":"S004, §402(c)(1)–(2), (8), (10); S005, (a)–(b), (k)(1)–(3). No receiving plan is selected. \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C058","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(1)–(2), (8), (10); S005, (a)–(b), (k)(1)–(3). No receiving plan is selected. \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C059","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C059","Verified proposition, conditions, and limits":"Surviving-spouse and qualifying spouse/former-spouse alternate-payee rules differ from the nonspouse designated-beneficiary rule. The latter uses a direct trustee-to-trustee transfer to the specified inherited IRA; it is not a general personal 60-day rollover right.","Exact support":"S004, §402(c)(9), (11); S005, (j)(1)–(2). Actual beneficiary or domestic-relations status is held. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C059","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(9), (11); S005, (j)(1)–(2). Actual beneficiary or domestic-relations status is held. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C060","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C060","Verified proposition, conditions, and limits":"For an otherwise eligible non-QPLO offset, the ordinary rule is transfer no later than the 60th day following receipt of the distribution, subject to separately applicable relief. This period is tied to the distribution/offset event, not automatically to employment separation.","Exact support":"S004, §402(c)(3)(A); S005, (a)(1)(ii), (g)(2)(i). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C060","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(3)(A); S005, (a)(1)(ii), (g)(2)(i). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C061","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C061","Verified proposition, conditions, and limits":"For an otherwise eligible QPLO, §402(c)(3)(C) substitutes the due date, including extensions, for filing the individual’s income-tax return for the taxable year in which the offset is treated as distributed. Tax year, actual offset date, return due date, and an applicable extension are distinct predicates. No calendar deadline follows without selecting them.","Exact support":"S004, §402(c)(3)(C)(i); S005, (g)(2)(ii). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C061","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(3)(C)(i); S005, (g)(2)(ii). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C062","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C062","Verified proposition, conditions, and limits":"An accompanying cash or other-property distribution does not acquire the QPLO extended period merely because it occurs with a QPLO. The regulation’s examples apply the ordinary period to the accompanying amount and the special period to the qualifying offset.","Exact support":"S005, (g)(5)(iv)–(v), read with (g)(2). No numerical example is reproduced here. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C062","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(5)(iv)–(v), read with (g)(2). No numerical example is reproduced here. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S005"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C063","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C063","Verified proposition, conditions, and limits":"An offset can be an actual distribution without the participant receiving corresponding cash. The direct-rollover and withholding treatment of an offset is separately governed; the published examples distinguish offset-only, direct-rollover, cash, and employer-securities situations. Absence of cash withholding does not establish absence of taxable income.","Exact support":"S005, (g)(1), (g)(5)(i), (iv)–(v); S002, Q&A-15. Full withholding computation remains held. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C063","original_researcher_record_preserved":true,"original_source_pinpoint":"S005, (g)(1), (g)(5)(i), (iv)–(v); S002, Q&A-15. Full withholding computation remains held. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002","R031-P1-S005"],"applicable_selected_bodies":[0,1,2,3,4,5,6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C064","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C064","Verified proposition, conditions, and limits":"Sections 403(a)(4) and 403(b)(8) incorporate specified §402(c) rules, including paragraph (3). Section 457(e)(16) does so for an eligible deferred-compensation plan maintained by the governmental employer category in §457(e)(1)(A). This statutory route does not establish rollover rights for every government arrangement or every tax-exempt-organization §457 plan. Older generic 60-day regulatory wording must be read with the incorporated current statute.","Exact support":"S034, §403(a)(4), (b)(8); S035, §457(e)(1), (16); S036, §1.403(b)-7(b); S037, §1.457-7(b)(2). \nuscode.house.gov\n+3"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C064","original_researcher_record_preserved":true,"original_source_pinpoint":"S034, §403(a)(4), (b)(8); S035, §457(e)(1), (16); S036, §1.403(b)-7(b); S037, §1.457-7(b)(2). \nuscode.house.gov\n+3","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S034","R031-P1-S035","R031-P1-S036","R031-P1-S037"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C065","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C065","Verified proposition, conditions, and limits":"The final QPLO-rule explanation points to §301.9100-2(b)’s automatic six-month relief route. Its conditions include a timely return for the relevant year and corrective action within six months measured from the unextended return due date. Paragraphs (c)–(d) impose corrective-action, consistent-reporting, and filing requirements. It is not six additional months after an already extended due date and is not unconditional relief.","Exact support":"S010, (b)–(d), complete; S007, preamble footnote 4; S011, explanatory discussion expressly referenced there. The proposal supplies explanation, not operative authority. \necfr.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C065","original_researcher_record_preserved":true,"original_source_pinpoint":"S010, (b)–(d), complete; S007, preamble footnote 4; S011, explanatory discussion expressly referenced there. The proposal supplies explanation, not operative authority. \necfr.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S007","R031-P1-S010","R031-P1-S011"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C066","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C066","Verified proposition, conditions, and limits":"Section 402(c)(3)(B) authorizes waiver of the ordinary 60-day requirement where failure would be against equity or good conscience, including the specified circumstances beyond reasonable control. It is not a blanket waiver of all rollover eligibility requirements or of the QPLO return-due-date rule.","Exact support":"S004, §402(c)(3)(B); S030, §§2–4. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C066","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(3)(B); S030, §§2–4. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S030"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C067","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C067","Verified proposition, conditions, and limits":"Rev. Proc. 2020-46 permits self-certification for specified late 60-day rollovers if there was no prior IRS denial, a listed reason caused the failure, and contribution occurs as soon as practicable after the obstacle ends; contribution within 30 days satisfies that last requirement. Listed categories include financial-institution error, misplaced uncashed check, mistaken account retention, severe residence damage, family death, serious illness, incarceration, foreign restrictions, postal error, return of a levy, delayed required information despite reasonable efforts, and state unclaimed-property distributions. Self-certification is not an IRS waiver and remains examinable.","Exact support":"S030, §3.02–.04, §4; complete procedure and blank appendix read. No certification is prepared or submitted. \nirs.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C067","original_researcher_record_preserved":true,"original_source_pinpoint":"S030, §3.02–.04, §4; complete procedure and blank appendix read. No certification is prepared or submitted. \nirs.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S030"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C068","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C068","Verified proposition, conditions, and limits":"Rev. Proc. 2003-16’s automatic financial-institution-error waiver requires timely receipt of the funds, timely compliance with the institution’s procedures and instructions, sole institutional error, deposit within one year from the beginning of the 60-day period, and an otherwise valid rollover. Its old ruling fees/procedures are not current filing instructions.","Exact support":"S031, §3.03; S030, modification provisions; S032, current explanatory reference to the continuing relief routes. \nirs.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C068","original_researcher_record_preserved":true,"original_source_pinpoint":"S031, §3.03; S030, modification provisions; S032, current explanatory reference to the continuing relief routes. \nirs.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S030","R031-P1-S031","R031-P1-S032"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C069","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C069","Verified proposition, conditions, and limits":"Section 402(c)(7) has a separate frozen-deposit rule: qualifying inability to withdraw because of financial-institution bankruptcy/insolvency or the specified state-imposed banking condition, including its overlap condition, changes the counted period and supplies a minimum ten-day period after the funds cease being frozen. It is not general relief for any inaccessible funds.","Exact support":"S004, §402(c)(7)(A)–(C), complete. No institution or deposit is selected. \nuscode.house.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C069","original_researcher_record_preserved":true,"original_source_pinpoint":"S004, §402(c)(7)(A)–(C), complete. No institution or deposit is selected. \nuscode.house.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C070","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C070","Verified proposition, conditions, and limits":"Current §7508A contains discretionary postponement authority and a mandatory 120-day rule with defined taxpayer, disaster-area, period, coordination, and multiple-declaration conditions; subsection (e)(4)(D) expressly addresses rollovers. The Code note makes the 2025 amendments applicable to declarations after July 24, 2025. This is separate from §72(p)(6) loan relief and ordinary return extensions. Section 7508 military/combat postponement is identified by official guidance but was not fully analyzed here.","Exact support":"S033, §7508A(a)–(f), particularly (b), (e)(1)–(6), and 2025 effective-date note; S030, §2.05. No event or deadline is selected. \nuscode.house.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C070","original_researcher_record_preserved":true,"original_source_pinpoint":"S033, §7508A(a)–(f), particularly (b), (e)(1)–(6), and 2025 effective-date note; S030, §2.05. No event or deadline is selected. \nuscode.house.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S030","R031-P1-S033"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C071","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C071","Verified proposition, conditions, and limits":"Pub. L. 115-97 §13613 enacted the QPLO extended-period provision. Its effective rule applies to offsets treated as distributed in taxable years beginning after December 31, 2017. That is not the same formulation as “every offset after that date.”","Exact support":"S008, §13613(a)–(c), 131 Stat. 2166, PDF index 113; S004, corresponding note. \ngovinfo.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C071","original_researcher_record_preserved":true,"original_source_pinpoint":"S008, §13613(a)–(c), 131 Stat. 2166, PDF index 113; S004, corresponding note. \ngovinfo.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S004","R031-P1-S008"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C072","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C072","Verified proposition, conditions, and limits":"T.D. 9937 was effective January 6, 2021. Its QPLO regulations applied to offsets treated as distributed on or after January 1, 2021, with optional application on or after August 20, 2020. These are distinct from the statute’s taxable-year predicate.","Exact support":"S007, DATES and former §1.402(c)-3(a), complete. \nfederalregister.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C072","original_researcher_record_preserved":true,"original_source_pinpoint":"S007, DATES and former §1.402(c)-3(a), complete. \nfederalregister.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S007"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C073","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C073","Verified proposition, conditions, and limits":"T.D. 10001 became effective September 17, 2024; the rewritten §1.402(c)-2 applies to distributions on or after January 1, 2025. Current (a)(3) directs earlier distributions to the April 1, 2023 versions of §§1.402(c)-2 and -3, while permitting application of the new section. The rule removed former §1.402(c)-3 and placed offset rules in current §1.402(c)-2(g).","Exact support":"S009, DATES, amendatory paragraphs 5–6; S005, (a)(3), (g). \ngovinfo.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C073","original_researcher_record_preserved":true,"original_source_pinpoint":"S009, DATES, amendatory paragraphs 5–6; S005, (a)(3), (g). \ngovinfo.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S005","R031-P1-S009"],"applicable_selected_bodies":[6,7,8,9,10,11,12,13],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C074","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C074","Verified proposition, conditions, and limits":"Section 1.72(p)-1 Q&A-22 distinguishes the statute’s general post-August 13, 1982 application, the regulation’s January 1, 2002 application, and January 1, 2004 application of Q&A-19(b)(2) and Q&A-20. Its pre-2002 consistency transition has reporting, basis, transition-date, and possible transition-amount conditions. It cannot be assumed away for an unidentified historical loan.","Exact support":"S002, Q&A-22(a)–(d), including all four examples, complete. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C074","original_researcher_record_preserved":true,"original_source_pinpoint":"S002, Q&A-22(a)–(d), including all four examples, complete. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S002"],"applicable_selected_bodies":[0,1,2,3,4,5],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C075","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C075","Verified proposition, conditions, and limits":"Section 2550.408b-1 generally applies to participant loans granted or renewed after October 18, 1989. Its specific written-program provision has the separate predicate: loans granted or renewed on or after the last day of the first plan year beginning on or after January 1, 1989.","Exact support":"S013, (d), (g). \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C075","original_researcher_record_preserved":true,"original_source_pinpoint":"S013, (d), (g). \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S013"],"applicable_selected_bodies":[16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C076","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C076","Verified proposition, conditions, and limits":"Section 1108(b)(1) provides a conditional participant/beneficiary loan exemption. Section 2550.408b-1 identifies relief from §406(a), (b)(1), and (b)(2), but not §406(b)(3)’s personal-consideration prohibition. All five loan conditions and the exemption’s scope limitations must be satisfied.","Exact support":"S012, §1108(b)(1); S013, (a)(1)–(2). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C076","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1); S013, (a)(1)–(2). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C077","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C077","Verified proposition, conditions, and limits":"Section 1108(d)’s owner-employee limitations must be read with (d)(2)(C), which narrows “owner-employee” for the loan restriction to the specified IRA-related classes in (d)(2)(A)(ii)–(iii). A blanket prohibition on all qualified-plan owner loans cannot be inferred from the older general wording alone. Section 4975(f)(6) contains a corresponding distinction.","Exact support":"S012, §1108(d)(1)–(3), complete; S027, §4975(f)(6). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C077","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(d)(1)–(3), complete; S027, §4975(f)(6). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S027"],"applicable_selected_bodies":[14,15],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C078","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C078","Verified proposition, conditions, and limits":"Loans must be available to the covered participants and beneficiaries on a reasonably equivalent basis. The regulation permits normal commercial factors such as creditworthiness and financial need, prohibits the listed discriminatory bases, and examines actual administration. A minimum loan not exceeding USD 1,000 does not by itself defeat the condition if the other requirements, including security, are met.","Exact support":"S012, §1108(b)(1)(A); S013, (b)(1)–(2) and examples. \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C078","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1)(A); S013, (b)(1)–(2) and examples. \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C079","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C079","Verified proposition, conditions, and limits":"Loans may not be made available to highly compensated employees in greater amounts than to other employees under the statutory standard. The regulation’s older officer/shareholder language must be read in conformity with the §414(q) amendment. A uniform maximum dollar amount or vested-benefit percentage does not fail solely because larger benefits yield larger maximum loans, but a program excluding large numbers remains problematic. Section 414(q)’s ownership, prior-year compensation/indexation, optional top-paid-group, former-employee, aggregation, and exclusion rules require separate classification. No annual compensation threshold or individual status is selected.","Exact support":"S012, §1108(b)(1)(B); S013, (a)(1), (c)(1)–(4); S003, §414(q)(1)–(9), complete. \necfr.gov\n+2"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C079","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1)(B); S013, (a)(1), (c)(1)–(4); S003, §414(q)(1)–(9), complete. \necfr.gov\n+2","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S003","R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C080","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C080","Verified proposition, conditions, and limits":"Loans must follow specific plan provisions. The written program, either in the plan or a document forming part of it, must identify administrator roles, application procedure, approval/denial criteria, type/amount limits, interest-setting procedure, collateral types, and default events/asset-preservation steps. The regulation’s example also addresses summary-plan-description disclosure. A generic tax-compliant note is not a substitute for these program provisions.","Exact support":"S012, §1108(b)(1)(C); S013, (d)(1)–(2), Example 1. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C080","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1)(C); S013, (d)(1)–(2), Example 1. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C081","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C081","Verified proposition, conditions, and limits":"A reasonable rate provides a return commensurate with rates charged by commercial lenders for loans under similar circumstances. The regulation does not establish a universal “prime plus” formula. Its examples also show that an unadjusted renewal rate or a rate selected solely from a state usury ceiling does not automatically satisfy the federal exemption. No market or state-law rate is selected.","Exact support":"S012, §1108(b)(1)(D); S013, (e), Examples 1–3. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C081","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1)(D); S013, (e), Examples 1–3. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C082","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C082","Verified proposition, conditions, and limits":"Adequate security requires something supporting the promise to pay, pledged so it can be realized upon default, with value and liquidity permitting a reasonable expectation against loss of principal or interest. The comparison is an otherwise identical arm’s-length commercial transaction. A benefit may serve as security only to the extent of the plan’s ability to satisfy the obligation on default.","Exact support":"S012, §1108(b)(1)(E); S013, (f)(1). This does not select an actual enforcement remedy. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C082","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1)(E); S013, (f)(1). This does not select an actual enforcement remedy. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S012","R031-P1-S013"],"applicable_selected_bodies":[14,15,16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C083","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C083","Verified proposition, conditions, and limits":"No more than 50% of the present value of the vested accrued benefit may be counted as security for all outstanding plan loans. The regulation tests this immediately after each new loan secured wholly or partly by the benefit, and still requires the general adequacy test. This security rule is distinct from §72(p)’s ordinary and disaster amount limits.","Exact support":"S013, (f)(2)(i)–(iii); S001, §72(p)(2)(A), (6)(A). \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C083","original_researcher_record_preserved":true,"original_source_pinpoint":"S013, (f)(2)(i)–(iii); S001, §72(p)(2)(A), (6)(A). \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S001","R031-P1-S013"],"applicable_selected_bodies":[16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C084","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C084","Verified proposition, conditions, and limits":"The exemption concerns a bona fide participant loan arranged and approved by the administering fiduciary primarily in the participant’s interest. Documents alone are not dispositive where administration shows no repayment intent. A precondition designed to benefit another party in interest is outside the described relief; prudent establishment and administration for the exclusive benefit purpose remain relevant.","Exact support":"S013, (a)(3)(i), (a)(4), complete. \necfr.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C084","original_researcher_record_preserved":true,"original_source_pinpoint":"S013, (a)(3)(i), (a)(4), complete. \necfr.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S013"],"applicable_selected_bodies":[16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C085","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C085","Verified proposition, conditions, and limits":"For this exemption, a renewal or modification is a loan and must satisfy the conditions when renewed or modified. Initial compliance does not permanently establish reasonable interest or other exemption conditions.","Exact support":"S013, (a)(3)(ii), (e), Example 2. \necfr.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C085","original_researcher_record_preserved":true,"original_source_pinpoint":"S013, (a)(3)(ii), (e), Example 2. \necfr.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S013"],"applicable_selected_bodies":[16,17,18,19],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C086","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C086","Verified proposition, conditions, and limits":"Section 1108(b)(1)’s final sentence provides that a suspension described in §414(u)(4) does not, solely because of that suspension, cause failure of the participant-loan exemption. It does not waive the remaining exemption conditions.","Exact support":"S012, §1108(b)(1), concluding sentence; S003, §414(u)(4). \nuscode.house.gov\n+1"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C086","original_researcher_record_preserved":true,"original_source_pinpoint":"S012, §1108(b)(1), concluding sentence; S003, §414(u)(4). \nuscode.house.gov\n+1","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S003","R031-P1-S012"],"applicable_selected_bodies":[14,15],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}},{"claim_id":"R031-P1-C087","area_numbers":[31],"area_assignment_method":"task_scope_fallback","researcher_record":{"Claim ID":"R031-P1-C087","Verified proposition, conditions, and limits":"DOL Advisory Opinion 1989-30A distinguishes participants/beneficiaries who are parties in interest from those who are not. It explains that an active-employees-only program does not provide reasonably equivalent availability to all covered parties in interest, and discusses conditions when non-party-in-interest participants receive benefit-secured loans. It is an official interpretation with stated premises, not an adjudication of an unidentified plan or a complete later-status audit.","Exact support":"S025, complete opinion, PDF indexes 0–1. No opinion-party facts are adopted. \ndol.gov"},"coordinator_verification_status":"scoped_coordinator_review_source_currentness_history_contract_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"claim_id":"R031-P1-C087","original_researcher_record_preserved":true,"original_source_pinpoint":"S025, complete opinion, PDF indexes 0–1. No opinion-party facts are adopted. \ndol.gov","all_original_conditions_and_limitations_read":true,"source_groups_mentioned":["R031-P1-S025"],"applicable_selected_bodies":[],"unreopened_nested_and_statutory_currentness_history_application_holds_retained":true,"no_new_material_contradiction_identified":true,"accepted_current_primary_claim":false}}],"sources":[{"source_id":"R031-P1-S001","urls":["https://uscode.house.gov/us/usc/119-120/t26/s72/","https://uscode.house.gov/us/usc/119-120/t26/s72/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S001","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §72, Annuities; certain proceeds of endowment and life insurance contracts. https://uscode.house.gov/us/usc/119-120/t26/s72/","Exact read bounds and pinpoints":"Complete §72(p)(1)–(6); §72(o)(5)(A)–(B); necessary §72(m)(5), (t)(1), (2)(A), (3), (8)(F), (9), (10), (11)(E)–(F); relevant 2019/2022 effective-date notes.","Version, effectiveness, status, and limits":"Displayed through Pub. L. 119-120, October 7, 2026. Current codified text within that bound. Later-version retrieval failed. Full §72 and full §72(t) were not audited. 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L. 119-134, October 20, 2026. Current compilation; downstream attribution and full qualification rules not exhausted. Frozen 1994 reference expressly preserved. \nuscode.house.gov\n+3"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S003","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S004","urls":["https://uscode.house.gov/us/usc/119-134/t26/s402/","https://uscode.house.gov/us/usc/119-134/t26/s402/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S004","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §402, Taxability of beneficiary of employees’ trust. https://uscode.house.gov/us/usc/119-134/t26/s402/","Exact read bounds and pinpoints":"Relevant (a); complete (c)(1)–(11) and QPLO effective-date note.","Version, effectiveness, status, and limits":"Displayed through Pub. L. 119-134, October 20, 2026. Current compilation. Later subsections and full trust qualification are outside read scope. \nuscode.house.gov\n+1"},"coordinator_verification_status":"fresh_once_failed_primary_refresh_original_currency_claim_held","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S004","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"fresh_once_failed_primary_refresh_original_currency_claim_held","fresh_selected_bodies":[],"fresh_failures":[{"source_id":"R031-P1-S004","URL":"https://uscode.house.gov/us/usc/119-134/t26/s402/","packet":"[internal evidence reference]","chunk":2,"packet_character_bounds":[8352,8586],"exact_complete_error_text":"\nInternal Error ()\nciteturn3163view2 [wordlim: 200] Source: open({\"ref_id\":\"https://uscode.house.gov/us/usc/119-134/t26/s402/\",\"lineno\":null}); \nURL https://uscode.house.gov/us/usc/119-134/t26/s402/ is not accessible via this tool.","body_obtained":false,"once_only_no_retry_variant_or_workaround":true}],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S005","urls":["https://www.ecfr.gov/current/title-26/section-1.402(c)-2","https://www.ecfr.gov/current/title-26/section-1.402(c)-2?utm_source=chatgpt.com","https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S005","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — 26 C.F.R. §1.402(c)-2, Eligible rollover distributions. https://www.ecfr.gov/current/title-26/section-1.402(c)-2","Exact read bounds and pinpoints":"Complete necessary (a), (b), (c), (g), all seven (g)(5) examples; (j)(1)–(2), (k)(1)–(3).","Version, effectiveness, status, and limits":"Principal page displayed current through October 26, 2026. Current (a)(3) applies on/after January 1, 2025, with stated earlier-version option. Full periodic-payment/RMD and inherited-distribution regime not audited. \necfr.gov\n+3"},"coordinator_verification_status":"selected_primary_passages_checked_all_history_application_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S005","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"selected_primary_passages_checked_all_history_application_holds","fresh_selected_bodies":[{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[108,133],"bounded_conclusion":"Currenta1 rollover/recipient categories/60thday/separatecomponents andrelatedrolloverreference; not fullrecipientregime","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":2,"actual_numbered_lines":[[108,133]],"packet_character_bounds":[13185,20155]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[139,161],"bounded_conclusion":"Completea3current2025/earlierversionoption andb1-3Roth/waiver/frozen10day/QPLO/basisdestinationrestrictions","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[139,161]],"packet_character_bounds":[15238,35901]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[168,181],"bounded_conclusion":"Eligible-rollover definition andc2periodic10year/RMD/hardship exclusions; remainingc3excludeditems notfreshlyread","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[168,181]],"packet_character_bounds":[15238,35901]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[250,273],"bounded_conclusion":"Completeg1-4 operativeactualoffset/QPLO causes/immediatebeforecompliance/ordinary60day/returntaxyear/extensions andseverance-tofirstanniversary","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":2,"actual_numbered_lines":[[250,272]],"packet_character_bounds":[14344,21761]},{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[261,273]],"packet_character_bounds":[6517,13105]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[274,289],"bounded_conclusion":"g5Examples1-2read: acceleration/offset andlateroffsetdistinct; officialexample premisesnottransplanted/numericallyverified","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[274,289]],"packet_character_bounds":[6517,13105]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[316,318],"bounded_conclusion":"Example7conclusionlossQPLO becausepreseverancefailure; premiseportionnotfreshlyread","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[316,318]],"packet_character_bounds":[7426,14106]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[329,346],"bounded_conclusion":"Completej1operativeandselectedj2directtransfer/inheritedIRAnonspousebranch; fullbeneficiary/RMDapplicationheld","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":1,"actual_numbered_lines":[[329,346]],"packet_character_bounds":[7426,14106]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S005","literal_URL":"https://www.ecfr.gov/current/title-26/section-1.402(c)-2","actual_numbered_bounds":[67,69],"bounded_conclusion":"CurrenteCFRauthoritativebutunofficial/title26October26display; noallamendment/currentnesscertification","evidence":[{"source_id":"R031-P1-S005","actual_URL":"https://www.ecfr.gov/current/title-26/section-1.402%28c%29-2","packet":"[internal evidence reference]","chunk":2,"actual_numbered_lines":[[67,69]],"packet_character_bounds":[13185,20155]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true}],"fresh_failures":[],"no_fresh_body_when_empty":false,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S006","urls":["https://www.ecfr.gov/current/title-26/section-1.401(k)-1","https://www.ecfr.gov/current/title-26/section-1.401(k)-1?utm_source=chatgpt.com","https://www.ecfr.gov/current/title-26/section-1.401%28k%29-1?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S006","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — 26 C.F.R. §1.401(k)-1, Certain cash or deferred arrangements. https://www.ecfr.gov/current/title-26/section-1.401(k)-1","Exact read bounds and pinpoints":"Necessary (d)(1)–(2), especially complete severance definition in (d)(2).","Version, effectiveness, status, and limits":"Current-URL text accessed on the recorded date. Only the incorporated severance/distribution boundary was used; full §401(k) qualification and historical applicability were not audited. \necfr.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S006","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S010","urls":["https://www.ecfr.gov/current/title-26/section-301.9100-2","https://www.ecfr.gov/current/title-26/section-301.9100-2?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S010","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — 26 C.F.R. §301.9100-2, Automatic extensions. https://www.ecfr.gov/current/title-26/section-301.9100-2","Exact read bounds and pinpoints":"(a)(1)–(2), complete (b), (c), (d) and relevant (e) examples.","Version, effectiveness, status, and limits":"Current codified text. QPLO relevance traced through T.D. 9937’s explanatory cross-reference; not a universal deadline extension. Unrelated GST material excluded. \necfr.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S010","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S012","urls":["https://uscode.house.gov/us/usc/119-124/t29/s1108/","https://uscode.house.gov/us/usc/119-118/t29/s1108/","https://uscode.house.gov/us/usc/119-124/t29/s1108/?utm_source=chatgpt.com","https://uscode.house.gov/us/usc/119-118/t29/s1108/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S012","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 29 U.S.C. §1108, Exemptions from prohibited transactions. https://uscode.house.gov/us/usc/119-124/t29/s1108/ Earlier read format: https://uscode.house.gov/us/usc/119-118/t29/s1108/","Exact read bounds and pinpoints":"Complete (b)(1) and (d)(1)–(3); necessary relationship to (c). Later successful version rechecked for the operative loan clauses.","Version, effectiveness, status, and limits":"Later successful page displayed through Pub. L. 119-124, October 15, 2026. Current compilation within that bound. Older version is the same instrument, not corroboration. Latest attempted version failed. \nuscode.house.gov\n+1"},"coordinator_verification_status":"selected_primary_passages_checked_all_history_application_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S012","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"selected_primary_passages_checked_all_history_application_holds","fresh_selected_bodies":[{"source_id":"R031-P1-S012","literal_URL":"https://uscode.house.gov/us/usc/119-124/t29/s1108/","actual_numbered_bounds":[31,35],"bounded_conclusion":"Complete1108b1fiveconditions andmilitarysuspensionqualification; not allERISAcoverage orremedies","evidence":[{"source_id":"R031-P1-S012","actual_URL":"https://uscode.house.gov/us/usc/119-124/t29/s1108/","packet":"[internal evidence reference]","chunk":4,"actual_numbered_lines":[[31,35]],"packet_character_bounds":[16438,24054]},{"source_id":"R031-P1-S012","actual_URL":"https://uscode.house.gov/us/usc/119-124/t29/s1108/","packet":"[internal evidence reference]","chunk":4,"actual_numbered_lines":[[31,31]],"packet_character_bounds":[29093,35122]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S012","literal_URL":"https://uscode.house.gov/us/usc/119-124/t29/s1108/","actual_numbered_bounds":[283,301],"bounded_conclusion":"Completed1-3owneremployee/IRA-limitedloanrestriction and shareholderdefinition; full4975paralleltextunreopened","evidence":[{"source_id":"R031-P1-S012","actual_URL":"https://uscode.house.gov/us/usc/119-124/t29/s1108/","packet":"[internal evidence reference]","chunk":3,"actual_numbered_lines":[[283,301]],"packet_character_bounds":[18770,32267]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true}],"fresh_failures":[],"no_fresh_body_when_empty":false,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S013","urls":["https://www.ecfr.gov/current/title-29/section-2550.408b-1","https://www.ecfr.gov/current/title-29/section-2550.408b-1?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S013","Issuer / title / complete literal HTTPS URL":"DOL; eCFR — 29 C.F.R. §2550.408b-1, General statutory exemption for loans to plan participants and beneficiaries who are parties in interest. https://www.ecfr.gov/current/title-29/section-2550.408b-1","Exact read bounds and pinpoints":"Complete (a)–(g), all examples, including amendment-conformity explanation in (a)(1).","Version, effectiveness, status, and limits":"Title 29 current through October 26, 2026, last amended October 14. Regulation’s own timing in (g); source credit 54 FR 30528, July 20, 1989. Original entire 1989 preamble not independently audited. \necfr.gov\n+1"},"coordinator_verification_status":"selected_primary_passages_checked_all_history_application_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S013","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"selected_primary_passages_checked_all_history_application_holds","fresh_selected_bodies":[{"source_id":"R031-P1-S013","literal_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","actual_numbered_bounds":[103,122],"bounded_conclusion":"Completeaoperativefiveconditions/HCEamendmentconformity/406b3excluded/bona-fidefiduciaryandrenewal/modification","evidence":[{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":3,"actual_numbered_lines":[[103,122]],"packet_character_bounds":[20235,26858]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S013","literal_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","actual_numbered_bounds":[143,160],"bounded_conclusion":"Completeb1-2availability/1000minimumcaution andc1-3HCEprogram/percentagedistinction; actualmarketoractorheld","evidence":[{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":3,"actual_numbered_lines":[[143,160]],"packet_character_bounds":[21841,29013]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S013","literal_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","actual_numbered_bounds":[170,188],"bounded_conclusion":"Completedwrittenprogram historicalqualifications andsevenitems; summaryplandescriptionexample notactualdocumentreview","evidence":[{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":4,"actual_numbered_lines":[[174,188]],"packet_character_bounds":[26938,33258]},{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":0,"actual_numbered_lines":[[170,188]],"packet_character_bounds":[0,15158]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true},{"source_id":"R031-P1-S013","literal_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","actual_numbered_bounds":[189,205],"bounded_conclusion":"Completeereasonablerateandfadequatesecurity/50percent/afternewloan/securityadequacy plusgeffectivedates; selectedexamplesnotnewfinancialmodels","evidence":[{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":4,"actual_numbered_lines":[[189,201]],"packet_character_bounds":[26938,33258]},{"source_id":"R031-P1-S013","actual_URL":"https://www.ecfr.gov/current/title-29/section-2550.408b-1","packet":"[internal evidence reference]","chunk":2,"actual_numbered_lines":[[194,205]],"packet_character_bounds":[14186,18690]}],"PDFpixels":false,"not_whole_source_or_all_claim_current_law_acceptance":true}],"fresh_failures":[],"no_fresh_body_when_empty":false,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S014","urls":["https://uscode.house.gov/us/usc/119-134/t29/s1003/","https://uscode.house.gov/us/usc/119-134/t29/s1003/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S014","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 29 U.S.C. §1003, Coverage. https://uscode.house.gov/us/usc/119-134/t29/s1003/","Exact read bounds and pinpoints":"Complete section (a)–(c).","Version, effectiveness, status, and limits":"Displayed through October 20, 2026 / Pub. L. 119-134. Initial retrieval failure later recovered. No actual coverage determination. \nuscode.house.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S014","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S015","urls":["https://uscode.house.gov/us/usc/119-134/t29/s1002/","https://uscode.house.gov/us/usc/119-134/t29/s1002/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S015","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 29 U.S.C. §1002, Definitions. https://uscode.house.gov/us/usc/119-134/t29/s1002/","Exact read bounds and pinpoints":"Selected (2), (3), (7), (8), (14), (15), (19), (21), (23), (27), (32), (33), (34)–(36), including nested governmental/church text.","Version, effectiveness, status, and limits":"Displayed through October 20, 2026 / Pub. L. 119-134. Definitions only; full investment-advice and fiduciary litigation history excluded. \nuscode.house.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S015","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S016","urls":["https://www.ecfr.gov/current/title-29/section-2510.3-3","https://www.ecfr.gov/current/title-29/section-2510.3-3?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S016","Issuer / title / complete literal HTTPS URL":"DOL; eCFR — 29 C.F.R. §2510.3-3, Employee benefit plan. https://www.ecfr.gov/current/title-29/section-2510.3-3","Exact read bounds and pinpoints":"Complete (a)–(d).","Version, effectiveness, status, and limits":"Retrieved page displayed Title 29 through October 23, 2026, last amended October 14. Express §2510.3-55(d) cross-reference preserved; that separate provision not independently analyzed. \necfr.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S016","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S017","urls":["https://www.ecfr.gov/current/title-26/section-1.121-1","https://www.ecfr.gov/current/title-26/section-1.121-1?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S017","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — 26 C.F.R. §1.121-1, Exclusion of gain from sale or exchange of a principal residence. https://www.ecfr.gov/current/title-26/section-1.121-1","Exact read bounds and pinpoints":"Complete necessary (b)(1)–(2) principal-residence definition.","Version, effectiveness, status, and limits":"Current-URL text accessed on the recorded date. Used only for Q&A-5’s incorporated meaning; full sale-exclusion regime excluded. \necfr.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S017","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S018","urls":["https://uscode.house.gov/us/usc/119-121/t26/s163/","https://uscode.house.gov/us/usc/119-121/t26/s163/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S018","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §163, Interest. https://uscode.house.gov/us/usc/119-121/t26/s163/","Exact read bounds and pinpoints":"Complete necessary (h)(3)(B)(i)–(ii).","Version, effectiveness, status, and limits":"Displayed through October 9, 2026 / Pub. L. 119-121. Q&A-7 tracing cross-reference only; no mortgage-interest or actual deduction determination. \nuscode.house.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S018","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S019","urls":["https://uscode.house.gov/us/usc/119-124/t26/s4974/","https://uscode.house.gov/us/usc/119-124/t26/s4974/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S019","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §4974, Excise tax on certain accumulations in qualified retirement plans. https://uscode.house.gov/us/usc/119-124/t26/s4974/","Exact read bounds and pinpoints":"Complete (c) definition used by §72(t).","Version, effectiveness, status, and limits":"Displayed through October 15, 2026 / Pub. L. 119-124. No minimum-distribution excise-tax analysis. \nuscode.house.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S019","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S026","urls":["https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm","https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S026","Issuer / title / complete literal HTTPS URL":"Congress; GPO — 2024 U.S. Code, 29 U.S.C. §1101, Coverage. https://www.govinfo.gov/content/pkg/USCODE-2024-title29/html/USCODE-2024-title29-chap18-subchapI-subtitleB-part4-sec1101.htm","Exact read bounds and pinpoints":"Complete necessary (a)(1)–(2).","Version, effectiveness, status, and limits":"Historical 2024 edition. Current verification unresolved. Other subsections, including policy-related asset rules, excluded. \nLABOR"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S026","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S027","urls":["https://uscode.house.gov/us/usc/119-124/t26/s4975/","https://uscode.house.gov/us/usc/119-124/t26/s4975/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S027","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §4975, Tax on prohibited transactions. https://uscode.house.gov/us/usc/119-124/t26/s4975/","Exact read bounds and pinpoints":"Necessary (c)(1), (d)(1), (e)(1)–(6), (f)(6), (g).","Version, effectiveness, status, and limits":"Displayed through October 15, 2026 / Pub. L. 119-124. Coverage and parallel exemption only; full excise-tax liability and correction regime excluded. \nuscode.house.gov\n+2"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S027","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S033","urls":["https://uscode.house.gov/us/usc/119-121/t26/s7508A/","https://uscode.house.gov/us/usc/119-121/t26/s7508A/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S033","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §7508A, Authority to postpone certain deadlines. https://uscode.house.gov/us/usc/119-121/t26/s7508A/","Exact read bounds and pinpoints":"Operative (a)–(f) and necessary amendment/effective-date notes, especially (e)(1)–(6).","Version, effectiveness, status, and limits":"Displayed through October 9, 2026 / Pub. L. 119-121. Includes 2025 120-day amendment and its declaration-date predicate. Duplicate subsection-(f) compiler note preserved; refund issue not analyzed. \nuscode.house.gov\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S033","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S034","urls":["https://uscode.house.gov/us/usc/119-121/t26/s403/","https://uscode.house.gov/us/usc/119-121/t26/s403/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S034","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §403, Taxation of employee annuities. https://uscode.house.gov/us/usc/119-121/t26/s403/","Exact read bounds and pinpoints":"Complete (a)(4) and (b)(8); necessary (a)(1), (b)(1), (7), (9)–(11) read for context.","Version, effectiveness, status, and limits":"Displayed through October 9, 2026 / Pub. L. 119-121. Used for loan-category and rollover incorporation boundaries, not full §403 qualification. \nuscode.house.gov\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S034","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S035","urls":["https://uscode.house.gov/us/usc/119-118/t26/s457/","https://uscode.house.gov/us/usc/119-118/t26/s457/?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S035","Issuer / title / complete literal HTTPS URL":"Congress; OLRC — 26 U.S.C. §457, Deferred compensation plans of State and local governments and tax-exempt organizations. https://uscode.house.gov/us/usc/119-118/t26/s457/","Exact read bounds and pinpoints":"Necessary (a), (b), (d), (e)(1)–(4), (13), (16), (g); (e)(16) complete.","Version, effectiveness, status, and limits":"Page displayed through October 7, 2026 / Pub. L. 119-120, despite the URL’s older number. No general deferred-compensation or creditor analysis. \nuscode.house.gov\n+2"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S035","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S036","urls":["https://www.ecfr.gov/current/title-26/section-1.403(b)-6","https://www.ecfr.gov/current/title-26/section-1.403(b)-7","https://www.ecfr.gov/current/title-26/section-1.403(b)-6?utm_source=chatgpt.com","https://www.ecfr.gov/current/title-26/section-1.403(b)-7?utm_source=chatgpt.com","https://www.ecfr.gov/current/title-26/section-1.403%28b%29-7?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S036","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — §403(b) regulatory family. https://www.ecfr.gov/current/title-26/section-1.403(b)-6 ; https://www.ecfr.gov/current/title-26/section-1.403(b)-7","Exact read bounds and pinpoints":"Complete necessary §1.403(b)-6(f) and §1.403(b)-7(a), (b), (d)–(g); (6)(h) also read.","Version, effectiveness, status, and limits":"Retrieved title-currency labels: October 23 and October 21, 2026, respectively. Current codified texts; older generic 60-day wording read with current statutory incorporation. Historical application of the entire regulatory package not audited. \necfr.gov\n+3"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S036","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S037","urls":["https://www.ecfr.gov/current/title-26/section-1.457-6","https://www.ecfr.gov/current/title-26/section-1.457-7","https://www.ecfr.gov/current/title-26/section-1.457-6?utm_source=chatgpt.com","https://www.ecfr.gov/current/title-26/section-1.457-7?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S037","Issuer / title / complete literal HTTPS URL":"Treasury/IRS; eCFR — §457 regulatory family. https://www.ecfr.gov/current/title-26/section-1.457-6 ; https://www.ecfr.gov/current/title-26/section-1.457-7","Exact read bounds and pinpoints":"Complete §1.457-6(f)(1)–(3) including example; §1.457-7(a), (b)(1)–(3).","Version, effectiveness, status, and limits":"Retrieved title-currency labels: October 22 and October 23, 2026. Current codified texts, used only for loan/distribution distinctions. No reliance on older age language elsewhere to override current statute. \necfr.gov\n+2"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S037","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S007","urls":["https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts","https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf","https://www.irs.gov/irb/2021-04_IRB","https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com","https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf?utm_source=chatgpt.com","https://www.irs.gov/irb/2021-04_IRB?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S007","Issuer / title / complete literal HTTPS URL":"Treasury/IRS — T.D. 9937, Rollover Rules for Qualified Plan Loan Offset Amounts. https://www.federalregister.gov/documents/2021/01/06/2020-27151/rollover-rules-for-qualified-plan-loan-offset-amounts ; https://www.govinfo.gov/content/pkg/FR-2021-01-06/pdf/2020-27151.pdf ; same instrument in https://www.irs.gov/irb/2021-04_IRB","Exact read bounds / pages / zero-based PDF index":"Necessary preamble, footnotes, and complete former §1.402(c)-3(a)–(b), all seven examples. 86 FR 464–469; PDF indexes 0–5.","Status, effectiveness, and limits":"Final rule; effective January 6, 2021; mandatory/optional application predicates in C072. Former codification now historical. Formats grouped as one instrument. \ngovinfo.gov\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S007","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S008","urls":["https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf","https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S008","Issuer / title / complete literal HTTPS URL":"Congress — Pub. L. 115-97, §13613, Extended rollover period for plan loan offset amounts. https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdf","Exact read bounds / pages / zero-based PDF index":"Complete §13613(a)–(c), including conforming amendments and effective date. 131 Stat. 2166; PDF index 113 in the retrieved 186-page star-print file.","Status, effectiveness, and limits":"Enacted December 22, 2017; taxable-year application in C071. Only necessary section read, not the entire act. Parsed text only. \ngovinfo.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S008","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S009","urls":["https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm","https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm?utm_source=chatgpt.com","https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S009","Issuer / title / complete literal HTTPS URL":"Treasury/IRS — T.D. 10001, Required Minimum Distributions, including rollover amendments. https://www.govinfo.gov/content/pkg/FR-2024-07-19/html/2024-14542.htm ; https://www.govinfo.gov/content/pkg/FR-2024-07-19/pdf/2024-14542.pdf","Exact read bounds / pages / zero-based PDF index":"Header/effective date 58886, index 0; relevant background 58888–58889, indexes 2–3; §1.72(p)-1 conforming text 58907, index 21; §1.402(c)-2 applicability 58939, index 53; offset text/examples 58942–58944, indexes 56–58; recipient/administrative text and removal of §1.402(c)-3 through 58946, index 60.","Status, effectiveness, and limits":"Final rule, effective September 17, 2024; distribution applicability January 1, 2025. Complete necessary offset provisions read; not the entire 69-page RMD package. \ngovinfo.gov\n+2"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S009","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S011","urls":["https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts","https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S011","Issuer / title / complete literal HTTPS URL":"Treasury/IRS — Proposed Rollover Rules for Qualified Plan Loan Offset Amounts. https://www.federalregister.gov/documents/2020/08/20/2020-16564/rollover-rules-for-qualified-plan-loan-offset-amounts","Exact read bounds / pages / zero-based PDF index":"Relevant Background and Explanation, especially the §301.9100-2 discussion. 85 FR 51369–51374; relevant printed 51370–51371. HTML read; no PDF inspection.","Status, effectiveness, and limits":"Historical proposal, August 20, 2020, superseded by final rule. Used only for explanation expressly referenced by T.D. 9937, not as operative law. \nfederalregister.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S011","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S028","urls":["https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf","https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S028","Issuer / title / complete literal HTTPS URL":"Congress — Pub. L. 103-353, Uniformed Services Employment and Reemployment Rights Act of 1994. https://www.govinfo.gov/content/pkg/STATUTE-108/pdf/STATUTE-108-Pg3149.pdf","Exact read bounds / pages / zero-based PDF index":"§2(a), enacted 38 U.S.C. §4303(1)–(16). 108 Stat. 3150–3152; PDF indexes 1–3 in the 29-page file.","Status, effectiveness, and limits":"Enacted October 13, 1994; historical definition source. It is not a complete reconstruction of all law through December 12, 1994. Parsed text only. \ngovinfo.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S028","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S020","urls":["https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans","https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S020","Issuer / title / complete literal HTTPS URL":"IRS — Retirement plans FAQs regarding loans. https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans","Exact read bounds / page information":"Introduction and FAQs 1–8, including plan availability and maximum-loan discussion.","Status and limits":"Live explanatory page accessed on the recorded date. Expressly general information, not legal authority. Its simplified separation discussion does not replace current QPLO predicates. \nInternal Revenue Service"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S020","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S021","urls":["https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period","https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S021","Issuer / title / complete literal HTTPS URL":"IRS — Issue Snapshot: Plan Loan Cure Period. https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period","Exact read bounds / page information":"Complete substantive analysis and all three examples.","Status and limits":"Official explanatory examination material. Older aggregation paragraph citation is stale; current statutory lettering controls. \nInternal Revenue Service"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S021","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S022","urls":["https://www.irs.gov/pub/irs-wd/201736022.pdf","https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S022","Issuer / title / complete literal HTTPS URL":"IRS Office of Chief Counsel — Chief Counsel Advice 201736022. https://www.irs.gov/pub/irs-wd/201736022.pdf","Exact read bounds / page information":"Complete five-page advice: issues, facts, law, analysis, conclusions. First page unnumbered; following printed pages 2–5; PDF indexes 0–4.","Status and limits":"Dated August 30, 2017; released September 8, 2017. Expressly nonprecedential. No identifying facts adopted. Parsed text only. \nirs.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S022","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S023","urls":["https://www.irs.gov/retirement-plans/plan-loan-offsets","https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S023","Issuer / title / complete literal HTTPS URL":"IRS — Plan loan offsets. https://www.irs.gov/retirement-plans/plan-loan-offsets","Exact read bounds / page information":"Definition, rollover/QPLO, automatic-extension, direct-rollover, and withholding discussion.","Status and limits":"Explanatory page; still uses former §1.402(c)-3 and contains a statutory-citation defect. Used as a cross-check and logged limitation, not in place of S004–S009. \nInternal Revenue Service"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S023","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S024","urls":["https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans","https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S024","Issuer / title / complete literal HTTPS URL":"IRS — Deemed distributions: participant loans. https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans","Exact read bounds / page information":"Relevant analytical discussion screened.","Status and limits":"Explanatory material with historical relief references. No historical temporary relief generalized into current law; no independent operative claim relies on this page. \nInternal Revenue Service"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S024","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S025","urls":["https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf","https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S025","Issuer / title / complete literal HTTPS URL":"DOL — Advisory Opinion 1989-30A. https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf","Exact read bounds / page information":"Complete two-page opinion. First page unnumbered, second printed 2; PDF indexes 0–1.","Status and limits":"October 2, 1989 official interpretation. Stated premises and limited question preserved; no comprehensive later-status audit. HTML failure recovered by PDF. \ndol.gov"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S025","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S029","urls":["https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022","https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S029","Issuer / title / complete literal HTTPS URL":"IRS — FS-2024-19, Disaster relief FAQs: retirement plans and IRAs under SECURE 2.0. https://www.irs.gov/newsroom/disaster-relief-frequent-asked-questions-retirement-plans-and-iras-under-the-secure-20-act-of-2022","Exact read bounds / page information":"Status/introduction; General FAQs 1–8; complete Loans Q1.","Status and limits":"May 2024 explanatory FAQ, not IRB legal authority. Does not resolve the competing §72(p)(6) period definitions. Referenced historical Notice 2005-92 was not independently read. \nInternal Revenue Service\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S029","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S030","urls":["https://www.irs.gov/pub/irs-drop/rp-20-46.pdf","https://www.irs.gov/pub/irs-drop/rp-20-46.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S030","Issuer / title / complete literal HTTPS URL":"IRS — Revenue Procedure 2020-46. https://www.irs.gov/pub/irs-drop/rp-20-46.pdf","Exact read bounds / page information":"Complete §§1–7 and blank appendix. Seven pages; first unnumbered and following printed pages through 7; PDF indexes 0–6.","Status and limits":"Effective October 16, 2020; modifies/supersedes Rev. Proc. 2016-47 and modifies 2003-16. Published procedural guidance, not a completed waiver or certification. \nirs.gov\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S030","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S031","urls":["https://www.irs.gov/pub/irs-drop/rp-03-16.pdf","https://www.irs.gov/pub/irs-drop/rp-03-16.pdf?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S031","Issuer / title / complete literal HTTPS URL":"IRS — Revenue Procedure 2003-16. https://www.irs.gov/pub/irs-drop/rp-03-16.pdf","Exact read bounds / page information":"Complete necessary §§1–4; three pages, PDF indexes 0–2.","Status and limits":"Effective January 27, 2003 for the stated distribution category; subsequently modified. Automatic institution-error conditions read; old filing fees/procedures not presented as current. \nirs.gov\n+1"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S031","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}},{"source_id":"R031-P1-S032","urls":["https://www.irs.gov/taxtopics/tc413","https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com"],"researcher_record":{"Source ID":"R031-P1-S032","Issuer / title / complete literal HTTPS URL":"IRS — Topic No. 413, Rollovers from retirement plans. https://www.irs.gov/taxtopics/tc413","Exact read bounds / page information":"Substantive rollover and waiver discussion, including references to 2020-46, 2003-16, and current ruling procedure.","Status and limits":"Current explanatory page. The cited 2026 ruling procedure was identified but not fully read; no application, fee, or filing advice is provided. \nInternal Revenue Service"},"coordinator_verification_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"source_id":"R031-P1-S032","original_urls_and_researcher_record_preserved":true,"researcher_original_read_claim_not_reclassified":true,"review_status":"original_record_reconciled_no_fresh_body_original_bounds_and_holds","fresh_selected_bodies":[],"fresh_failures":[],"no_fresh_body_when_empty":true,"whole_source_freshly_read":false,"all_claims_current_primary_accepted":false}}],"coverage":[{"topic":"1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military","researcher_record":{"User question":"1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military","Disposition":"Answered within retrieved bodies; partial on identified currency and cross-reference issues.","Principal claims and qualitative branches":"C001–C035, C074; B001–B011, B032, B034.","Source groups and remaining legal gap":"S001–S003, S017–S020, S028–S029, S034–S037. Gaps: later §72 compilation, full acquisition tracing, frozen 1994 history, disaster-period conflict/original act."},"raw_table_index":18,"coordinator_acceptance":"scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"index":0,"topic":"1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military","original_status":"Answered within retrieved bodies; partial on identified currency and cross-reference issues.","researcher_record_exact_gap_next_action_preserved":true,"actual_whole_row_read":[95581,95993],"separate35branchrows_reconciled":true,"accepted":false}},{"topic":"2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)","researcher_record":{"User question":"2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)","Disposition":"Answered for the generic loan framework; actual application and full §72(t) excluded.","Principal claims and qualitative branches":"C036–C051, C056, C063; B012–B017, B025–B026.","Source groups and remaining legal gap":"S001–S002, S005, S019, S021–S024, S035–S037. Nonprecedential CCA status preserved; no collection/cancellation conclusion."},"raw_table_index":18,"coordinator_acceptance":"scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"index":1,"topic":"2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)","original_status":"Answered for the generic loan framework; actual application and full §72(t) excluded.","researcher_record_exact_gap_next_action_preserved":true,"actual_whole_row_read":[95994,96353],"separate35branchrows_reconciled":true,"accepted":false}},{"topic":"3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples","researcher_record":{"User question":"3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples","Disposition":"Answered for core distinction and transition; partial as a complete catalogue of exceptional postponements.","Principal claims and qualitative branches":"C049–C074; B017–B024, B031; E004–E006.","Source groups and remaining legal gap":"S004–S011, S030–S037. Full §7508 and current ruling-procedure implementation remain unreviewed; no individual deadline."},"raw_table_index":18,"coordinator_acceptance":"scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"index":2,"topic":"3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples","original_status":"Answered for core distinction and transition; partial as a complete catalogue of exceptional postponements.","researcher_record_exact_gap_next_action_preserved":true,"actual_whole_row_read":[96354,96726],"separate35branchrows_reconciled":true,"accepted":false}},{"topic":"4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations","researcher_record":{"User question":"4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations","Disposition":"Answered within read provisions; current §1101 coverage confirmation partial.","Principal claims and qualitative branches":"C004, C007–C010, C022, C075–C087; B001, B026–B030; E007.","Source groups and remaining legal gap":"S003, S012–S016, S025–S027. Historical §1101 fallback and downstream coverage exception retained; actual fiduciary/rate/security findings excluded."},"raw_table_index":18,"coordinator_acceptance":"scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"index":3,"topic":"4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations","original_status":"Answered within read provisions; current §1101 coverage confirmation partial.","researcher_record_exact_gap_next_action_preserved":true,"actual_whole_row_read":[96727,97118],"separate35branchrows_reconciled":true,"accepted":false}},{"topic":"5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check","researcher_record":{"User question":"5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check","Disposition":"Answered visibly.","Principal claims and qualitative branches":"Comparison in §2; 87 claims, 35 coverage branches, example index, blank worksheet, source register, failure log, this crosswalk.","Source groups and remaining legal gap":"No numerical/calendar illustration was necessary or constructed. No personal identifiers or actual account facts supplied."},"raw_table_index":18,"coordinator_acceptance":"scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds","coordinator_review":"[internal evidence reference]","coordinator_review_note":{"index":4,"topic":"5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check","original_status":"Answered visibly.","researcher_record_exact_gap_next_action_preserved":true,"actual_whole_row_read":[97119,97487],"separate35branchrows_reconciled":true,"accepted":false}}],"annotations":{},"corrections":[],"resolved_corrections":[],"review_history":[{"id":"R031-P1-REVIEW-SCOPE","status":"scoped_coordinator_federal_participant_loan_review_complete_fresh72_402_access_and_all_source_history_application_parent_holds","at":null},{"id":"R031-P1-FRESH-STATUTE-ACCESS-HOLD","status":"72_AND402_STATUTORY_REFRESH_FAILED_UNRETRIED","at":null},{"id":"R031-P1-DISASTER-PERIOD-HOLD","status":"72p6C_APPLICABLE_PERIOD_BEGINNING_AND_ORIGINAL2022ACT_UNRESOLVED","at":null},{"id":"R031-P1-COVERAGE-HISTORY-HOLD","status":"CURRENT1101_2024FALLBACK_AND_FROZEN1994MILITARY_HISTORY_HELD","at":null}]}