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DETAILED RESEARCH · EVIDENCE & LIMITS INCLUDED

Federal retirement-plan participant loans, deemed distributions and plan-loan offsets

R031 · pass-01Captured 2026-10-2820 tables · 87 claim records · 37 source recordsScoped coordinator review completed

Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.

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SettleADebt R031 PASS-01

1. Scope, access record, and principal finding

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

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.

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.

No 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.

Identifier convention

The 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.

2. Provision-specific comparison

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.

The 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

3. Atomic claim table: substantive findings

A. Coverage, definitions, and the absence of an automatic loan entitlement

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. uscode.house.gov+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). ecfr.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). uscode.house.gov+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). uscode.house.gov+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. uscode.house.gov+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. Internal Revenue Service+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. uscode.house.gov+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. ecfr.gov+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). uscode.house.gov+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). ecfr.gov+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. ecfr.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. ecfr.gov

B. Initial amount, lookback, aggregation, agreement, and refinancing

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. uscode.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). uscode.house.gov+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). uscode.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. uscode.house.gov+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. uscode.house.gov+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. ecfr.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). ecfr.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. ecfr.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. uscode.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. ecfr.gov+1
Ordinary amount equation—unfilled legal template

This is a transcription of the ordinary statutory test, not a numerical illustration or entitlement calculation.

Plain text

H = highest aggregate outstanding loan balance, in USD,
    during the 1-year period ending the day before the new loan

B = aggregate outstanding balance of other loans, in USD,
    immediately before the new loan

V = present value of the nonforfeitable accrued benefit, in USD,
    excluding accumulated deductible employee contributions

N = new loan amount, in USD

Lookback reduction, in USD = max(0 USD, H - B)

Dollar-side ceiling, in USD = 50,000 USD - Lookback reduction

Benefit-side ceiling, in USD = max(0.5 * V, 10,000 USD)

Ordinary aggregate ceiling, in USD =
    min(Dollar-side ceiling, Benefit-side ceiling)

Required amount condition:
    N + B <= Ordinary aggregate ceiling

Aggregation, 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.

C. Repayment, residence, leave, military service, and disaster exceptions

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. uscode.house.gov+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. uscode.house.gov+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). ecfr.gov+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. ecfr.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). ecfr.gov+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. ecfr.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). ecfr.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). ecfr.gov+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). uscode.house.gov+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. uscode.house.gov+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. uscode.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). uscode.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. uscode.house.gov+2

D. Failure, default, cure, deemed-distribution amount, and later treatment

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. ecfr.gov+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. ecfr.gov+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). ecfr.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. Internal Revenue Service+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). ecfr.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). uscode.house.gov+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). ecfr.gov+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). ecfr.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). ecfr.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). ecfr.gov+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. ecfr.gov+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. ecfr.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. ecfr.gov

E. Actual offset, QPLO, severance, eligibility, and basic rollover periods

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. ecfr.gov+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). ecfr.gov+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. ecfr.gov+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). uscode.house.gov+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. ecfr.gov+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. ecfr.gov+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. ecfr.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. ecfr.gov+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. ecfr.gov+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. uscode.house.gov+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. uscode.house.gov+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). uscode.house.gov+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). uscode.house.gov+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. ecfr.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. ecfr.gov+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). uscode.house.gov+3

F. Extensions, waivers, and postponements—distinct conditional routes

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. ecfr.gov+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. uscode.house.gov+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. irs.gov+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. irs.gov+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. uscode.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. uscode.house.gov+2

G. Statutory and regulatory transitions

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. govinfo.gov+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. federalregister.gov+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). govinfo.gov+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. ecfr.gov+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). ecfr.gov

H. ERISA exemption conditions and limitations

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). uscode.house.gov+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). uscode.house.gov+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. uscode.house.gov+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. ecfr.gov+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. ecfr.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. ecfr.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. ecfr.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). ecfr.gov+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. ecfr.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. ecfr.gov+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). uscode.house.gov+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. dol.gov

4. Transition and official-example read index

4.1 Transition matrix

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.

No 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.

4.2 Official examples actually read

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.

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.

The §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

5. Granular coverage and substantive qualitative branches

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.

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.

6. Blank audit worksheet

This 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.

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]

7. Source register: R031-P1-S001+

Register conventions

  • Jurisdiction for every source: United States federal law or U.S. federal agency interpretation.
  • Access for every row: October 27, 2026, America/Los_Angeles.
  • HTML instruments are pinned to clauses or named sections; printed-page and PDF-index fields are not applicable unless a PDF was actually read.
  • All PDF reading was parsed-text reading. No pixel inspection of PDF pages, scans, or forms was performed.
  • Multiple formats or sections of the same instrument are grouped. They are not independent corroboration.
  • “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.

7.1 Principal statutes and regulations

Source 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. uscode.house.gov+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. ecfr.gov+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. uscode.house.gov+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. uscode.house.gov+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. ecfr.gov+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. ecfr.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. ecfr.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. uscode.house.gov+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. ecfr.gov+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. uscode.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. uscode.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. ecfr.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. ecfr.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. uscode.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. uscode.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. LABOR
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. uscode.house.gov+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. uscode.house.gov+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. uscode.house.gov+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. uscode.house.gov+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. ecfr.gov+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. ecfr.gov+2

7.2 Final rules, session laws, and historical proposal

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. govinfo.gov+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. govinfo.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. govinfo.gov+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. federalregister.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. govinfo.gov

7.3 Official interpretations and explanatory materials

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. Internal 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. Internal 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. irs.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. Internal 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. Internal 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. dol.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. Internal Revenue Service+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. irs.gov+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. irs.gov+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. Internal Revenue Service

8. Source-read and retrieval-failure log

8.1 Read completion and limits

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.

8.2 Exact retrieval failures and their consequences

Repeated 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.

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.

9. Question-to-claim/source crosswalk

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.

10. Explicit gaps and researcher self-check

10.1 Gaps that remain open

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.

10.2 Researcher self-check—not independent review

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.

END R031 PASS-01

Every captured table

Captured cells with original header handling and explicitly labeled bounded correction overlays. Downloaded JSON retains original cells. Tables may contain source limitations, historical examples and identified corrections; the complete reading supplies context.

Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.

How to read the research →

Captured table 01

Category · Necessary legal event or predicate · Federal tax characterization · 5 data rows

CategoryNecessary legal event or predicateFederal tax characterizationRollover treatmentWhat 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 distributionA §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 offsetUnder 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—QPLOAn 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 exemptionWhere 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.

Captured table 02

Claim ID · Verified proposition, conditions, and limits · Exact support · 12 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C001Section 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
R031-P1-C002Assignments, 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
R031-P1-C003The §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
R031-P1-C004Federal 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
R031-P1-C005The 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
R031-P1-C006Federal 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
R031-P1-C007ERISA 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
R031-P1-C008Section 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
R031-P1-C009Section 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
R031-P1-C010Section 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
R031-P1-C011If 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
R031-P1-C012Q&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
Source links captured in this table

Captured table 03

Claim ID · Verified proposition, conditions, and limits · Exact support · 10 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C013Under 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
R031-P1-C014The 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
R031-P1-C015The 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
R031-P1-C016Current §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
R031-P1-C017A 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
R031-P1-C018The 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
R031-P1-C019Multiple 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
R031-P1-C020When 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
R031-P1-C021Section 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
R031-P1-C022The 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
Source links captured in this table

Captured table 04

Claim ID · Verified proposition, conditions, and limits · Exact support · 13 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C023The 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
R031-P1-C024Except 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
R031-P1-C025The 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
R031-P1-C026The 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
R031-P1-C027Q&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
R031-P1-C028Refinancing 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
R031-P1-C029For 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
R031-P1-C030If 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
R031-P1-C031Section 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
R031-P1-C032Section 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
R031-P1-C033Unresolved 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
R031-P1-C034For 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
R031-P1-C035The 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
Source links captured in this table

Captured table 05

Claim ID · Verified proposition, conditions, and limits · Exact support · 13 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C036An 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
R031-P1-C037For 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
R031-P1-C038An 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
R031-P1-C039The 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
R031-P1-C040A 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
R031-P1-C041Q&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
R031-P1-C042A 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
R031-P1-C043After 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
R031-P1-C044An 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
R031-P1-C045Cash 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
R031-P1-C046Legal 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
R031-P1-C047Q&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
R031-P1-C048A 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
Source links captured in this table

Captured table 06

Claim ID · Verified proposition, conditions, and limits · Exact support · 16 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C049A 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
R031-P1-C050Because 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
R031-P1-C051Separation 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
R031-P1-C052A 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
R031-P1-C053For 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
R031-P1-C054The 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
R031-P1-C055The 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
R031-P1-C056A 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
R031-P1-C057An 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
R031-P1-C058Rollover 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
R031-P1-C059Surviving-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
R031-P1-C060For 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
R031-P1-C061For 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
R031-P1-C062An 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
R031-P1-C063An 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
R031-P1-C064Sections 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
Source links captured in this table

Captured table 07

Claim ID · Verified proposition, conditions, and limits · Exact support · 6 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C065The 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
R031-P1-C066Section 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
R031-P1-C067Rev. 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
R031-P1-C068Rev. 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
R031-P1-C069Section 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
R031-P1-C070Current §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
Source links captured in this table

Captured table 08

Claim ID · Verified proposition, conditions, and limits · Exact support · 5 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C071Pub. 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
R031-P1-C072T.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
R031-P1-C073T.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
R031-P1-C074Section 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
R031-P1-C075Section 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
Source links captured in this table

Captured table 09

Claim ID · Verified proposition, conditions, and limits · Exact support · 12 data rows

Claim IDVerified proposition, conditions, and limitsExact support
R031-P1-C076Section 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
R031-P1-C077Section 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
R031-P1-C078Loans 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
R031-P1-C079Loans 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
R031-P1-C080Loans 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
R031-P1-C081A 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
R031-P1-C082Adequate 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
R031-P1-C083No 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
R031-P1-C084The 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
R031-P1-C085For 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
R031-P1-C086Section 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
R031-P1-C087DOL 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
Source links captured in this table

Captured table 10

Layer · Exact predicate established by the read source · Status in this report · 11 data rows

LayerExact predicate established by the read sourceStatus in this report
General §72(p) statuteAssignments, 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)-1Assignments, 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 provisionsQ&A-19(b)(2) and Q&A-20 apply on or after January 1, 2004.Separate regulatory predicate. C074; S002.
QPLO statuteOffsets treated as distributed in taxable years beginning after December 31, 2017.Enacted statutory predicate, verified in original §13613. C071; S008.
2020 QPLO proposalPublished August 20, 2020; proposal explanatory material later referenced in the final rule.Historical proposal, superseded by final rule; not operative law. S011.
T.D. 9937Effective 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. 10001Effective 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 restrictionLoans made after December 20, 2019.Statutory amendment predicate read through Code note. C017; S001.
Permanent disaster-loan amendmentIncident 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 regulationLoans granted/renewed after October 18, 1989, with separate written-program timing.Current codified exemption rule. C075; S013.
§7508A 2025 amendmentDeclarations made after July 24, 2025.Current statutory postponement wording, with event and coverage predicates unselected. C070; S033.

Captured table 11

Index · Complete official example material read · Question addressed and linked claims · 8 data rows

IndexComplete official example material readQuestion addressed and linked claims
E001S002, 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.
E002S002, 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.
E003S002, 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.
E004S005, (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.
E005S005, (g)(5)(iv)–(v), Examples 4–5.Accompanying cash or employer securities, separate rollover periods, and withholding distinctions. C062–C063.
E006S005, (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.
E007S013, 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.
E008S022, all three cure situations; S037, §1.457-6(f)(3), complete example.Nonprecedential cure/refinancing analysis; governmental §457 loan/offset framework. C010, C039, C064.

Captured table 12

Branch / user question · Status and substantive branch · Missing evidence or held premise · 35 data rows

Branch / user questionStatus and substantive branchMissing evidence or held premiseAdverse inference to avoidExact permissible next public-law investigation
B001 — Q1/Q4: plan, tax, ERISA coverage unknownAnswered; 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 featureAnswered. 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 lookbackAnswered. 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/plansAnswered 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/refinancingAnswered. 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 collateralAnswered; 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 programAnswered 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 exceptionAnswered. 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 leaveAnswered. 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 suspensionPartial. 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 exceptionPartial. 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 failureAnswered. 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 uncertainAnswered; 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 amountAnswered. 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 extinguishmentAnswered 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/basisAnswered. 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 offsetAnswered. 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 QPLOAnswered. 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 timingAnswered. 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 branchAnswered. 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 eligibilityAnswered; 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 periodAnswered. 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 reliefPartial 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 transitionAnswered 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 unknownAnswered 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 ruleAnswered. 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: securityAnswered. 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: interestAnswered. 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 classificationAnswered 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 exemptionAnswered; 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 unknownAnswered; 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 unknownAnswered 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 dimensionsExcluded 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 gapsPartial. 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 structureAnswered. 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.

Captured table 13

Audit item · Governing claims · Evidence category—unfilled · 40 data rows

Audit itemGoverning claimsEvidence category—unfilledFinding—unfilled
§72(p) plan categoryC003–C005[____][____]
ERISA Title I / Part 4 coverage and exclusionsC004, C007–C008[____][____]
§4975 and other plan-tax coverageC009–C010[____][____]
Existence and limits of permitted loan featureC006, C080[____][____]
Bona fide debtor-creditor relationshipC011, C084[____][____]
Ordinary loan or Q&A-18 investment-program branchC012[____][____]
Aggregated employer/plan universeC016[____][____]
Highest prior-year balance HC013–C014[____ USD][____]
Pre-new-loan other balance BC013–C014[____ USD][____]
Permitted benefit present value VC015[____ USD][____]
New principal NC013[____ USD][____]
Deemed-loan and refinancing adjustments to balancesC020, C044[____][____]
Credit-card/similar-arrangement exclusionC017[____][____]
Enforceable agreement and required termsC018[____][____]
Ordinary term and amortizationC023–C024[____][____]
Residence acquisition, intended use, and tracingC025–C028[____][____]
Ordinary leave predicates and resumed scheduleC029[____][____]
Military coverage, suspension, and resumptionC030–C031, C086[____][____]
Disaster predicates and unresolved period issueC032–C035[____][____]
Origination-failure classificationC036[____][____]
Installment failure and actually allowed cureC037–C039[____][____]
Deemed-distribution amount and includible portionC038–C041[____][____]
Continuing obligation versus federal tax treatmentC043–C046[____][____]
Later cash repayments and basisC045[____][____]
Separation and governing loan-term effectsC049–C051[____][____]
Actual accrued-benefit reduction/offsetC049–C050[____][____]
QPLO sole cause and immediately-before complianceC052[____][____]
Severance definition and anniversary conditionC053–C054[____][____]
Separate plan-termination branchC055[____][____]
Eligible-distribution and recipient/destination categoryC057–C059, C064[____][____]
Offset taxable year and return-extension categoryC060–C062[____][____]
Separate waiver/postponement routeC065–C070[____][____]
Applicable statutory and regulatory versionC071–C075[____][____]
ERISA reasonably equivalent availability / HCE testC078–C079, C087[____][____]
Written program and default-preservation provisionsC080[____][____]
Comparable reasonable interest / renewalC081, C085[____][____]
Adequate collateral / benefit-security limitC082–C083[____][____]
Exemption scope and separate fiduciary actsC076–C077, C084–C086[____][____]
Additional-tax category and exceptionC041[____][____]
Parent-held legal systems, remedies, and actual conclusionsB033[unselected][no determination]

Captured table 14

Source ID · Issuer / title / complete literal HTTPS URL · Exact read bounds and pinpoints · 22 data rows

Source IDIssuer / title / complete literal HTTPS URLExact read bounds and pinpointsVersion, effectiveness, status, and limits
R031-P1-S001Congress; 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. uscode.house.gov +1
R031-P1-S002Treasury/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)-1Complete 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
R031-P1-S003Congress; 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. uscode.house.gov +3
R031-P1-S004Congress; 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. uscode.house.gov +1
R031-P1-S005Treasury/IRS; eCFR — 26 C.F.R. §1.402(c)-2, Eligible rollover distributions. https://www.ecfr.gov/current/title-26/section-1.402(c)-2Complete 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
R031-P1-S006Treasury/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)-1Necessary (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
R031-P1-S010Treasury/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. ecfr.gov
R031-P1-S012Congress; 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. uscode.house.gov +1
R031-P1-S013DOL; 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-1Complete (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
R031-P1-S014Congress; 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. uscode.house.gov
R031-P1-S015Congress; 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. uscode.house.gov
R031-P1-S016DOL; eCFR — 29 C.F.R. §2510.3-3, Employee benefit plan. https://www.ecfr.gov/current/title-29/section-2510.3-3Complete (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
R031-P1-S017Treasury/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-1.121-1Complete 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
R031-P1-S018Congress; 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. uscode.house.gov
R031-P1-S019Congress; 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. uscode.house.gov
R031-P1-S026Congress; 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.htmComplete necessary (a)(1)–(2).Historical 2024 edition. Current verification unresolved. Other subsections, including policy-related asset rules, excluded. LABOR
R031-P1-S027Congress; 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. uscode.house.gov +2
R031-P1-S033Congress; 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. uscode.house.gov +1
R031-P1-S034Congress; 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. uscode.house.gov +1
R031-P1-S035Congress; 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. uscode.house.gov +2
R031-P1-S036Treasury/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)-7Complete 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
R031-P1-S037Treasury/IRS; eCFR — §457 regulatory family. https://www.ecfr.gov/current/title-26/section-1.457-6 ; https://www.ecfr.gov/current/title-26/section-1.457-7Complete §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
Source links captured in this table

Captured table 15

Source ID · Issuer / title / complete literal HTTPS URL · Exact read bounds / pages / zero-based PDF index · 5 data rows

Source IDIssuer / title / complete literal HTTPS URLExact read bounds / pages / zero-based PDF indexStatus, effectiveness, and limits
R031-P1-S007Treasury/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_IRBNecessary 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
R031-P1-S008Congress — Pub. L. 115-97, §13613, Extended rollover period for plan loan offset amounts. https://www.govinfo.gov/content/pkg/PLAW-115publ97/pdf/PLAW-115publ97.pdfComplete §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
R031-P1-S009Treasury/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.pdfHeader/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
R031-P1-S011Treasury/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-amountsRelevant 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
R031-P1-S028Congress — 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. govinfo.gov
Source links captured in this table

Captured table 16

Source ID · Issuer / title / complete literal HTTPS URL · Exact read bounds / page information · 10 data rows

Source IDIssuer / title / complete literal HTTPS URLExact read bounds / page informationStatus and limits
R031-P1-S020IRS — Retirement plans FAQs regarding loans. https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loansIntroduction 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
R031-P1-S021IRS — Issue Snapshot: Plan Loan Cure Period. https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-periodComplete substantive analysis and all three examples.Official explanatory examination material. Older aggregation paragraph citation is stale; current statutory lettering controls. Internal Revenue Service
R031-P1-S022IRS Office of Chief Counsel — Chief Counsel Advice 201736022. https://www.irs.gov/pub/irs-wd/201736022.pdfComplete 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
R031-P1-S023IRS — Plan loan offsets. https://www.irs.gov/retirement-plans/plan-loan-offsetsDefinition, 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
R031-P1-S024IRS — Deemed distributions: participant loans. https://www.irs.gov/retirement-plans/deemed-distributions-participant-loansRelevant 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
R031-P1-S025DOL — Advisory Opinion 1989-30A. https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdfComplete 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
R031-P1-S029IRS — 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-2022Status/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
R031-P1-S030IRS — Revenue Procedure 2020-46. https://www.irs.gov/pub/irs-drop/rp-20-46.pdfComplete §§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
R031-P1-S031IRS — Revenue Procedure 2003-16. https://www.irs.gov/pub/irs-drop/rp-03-16.pdfComplete 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
R031-P1-S032IRS — Topic No. 413, Rollovers from retirement plans. https://www.irs.gov/taxtopics/tc413Substantive 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
Source links captured in this table

Captured table 17

Material group · Read result · Limit retained · 8 data rows

Material groupRead resultLimit retained
§72(p) and §1.72(p)-1Complete §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 transitionsNecessary 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 exemptionComplete §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 aggregationNecessary 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 extensionsDistinct 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 materialParsed 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 materialNot needed for the selected statutory/regulatory distinctions; none used.No case-record/docket query, later-case-history certification, or CFPB-guidance inference.

Captured table 18

Failure group · Exact failed URL(s) and result · Recovery or dependent limitation · 18 data rows

Failure groupExact failed URL(s) and resultRecovery or dependent limitation
F01 — former current regulationhttps://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 pathshttps://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 pathshttps://uscode.house.gov/us/usc/t26/s72 ; https://uscode.house.gov/us/usc/t26/s72/ — not accessible.S001 recovered.
F04 — later §72 versionshttps://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 versionshttps://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 errorhttps://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 routeshttps://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 attemptInitial 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 routeshttps://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 querieshttps://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 queryhttps://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 HTMLhttps://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 codehttps://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 HTMLhttps://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 routeshttps://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 resulthttps://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 acthttps://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 attemptshttps://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.
Source links captured in this table

Captured table 19

User question · Disposition · Principal claims and qualitative branches · 5 data rows

User questionDispositionPrincipal claims and qualitative branchesSource groups and remaining legal gap
1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/militaryAnswered 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 examplesAnswered 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 interpretationsAnswered 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-checkAnswered 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.

Captured table 20

Check · Result · 19 data rows

CheckResult
Generic U.S. federal participant-loan scope maintainedYes; other A031 dimensions remain parent-held.
Prior research chat or unreviewed Library finding used as foundationNo.
Actual or invented identifying entries, provider/account/records inquiry, contact, filing, or electionNone.
Subagents, other research chats, or independent-review claimNone.
Complete §72(p) body and complete §1.72(p)-1 readYes, within the documented source/version bounds.
Current offset provision distinguished from former §1.402(c)-3Yes; statutory and regulatory transition predicates separately recorded.
Ordinary loan, deemed distribution, actual offset, QPLO kept distinctYes.
Tax treatment separated from plan operation, ERISA exemption, and collection authorityYes.
Maximum amount presented as entitlementNo.
Residence use distinguished from collateralYes.
Cure maximum presented as automatic or universally 90 daysNo.
Later repayments, basis, post-deemed interest, and future-loan consequences addressedYes.
Statutory tax year, actual offset event, return due date, extensions, and ordinary period distinguishedYes.
Official examples’ numbers or calendar outcomes transplanted without full verificationNo; examples were read and indexed, not numerically reproduced.
Parsed PDF reading described as pixel inspectionNo.
Failed retrieval treated as absence of lawNo.
Source formats treated as independent corroborationNo.
Currentness or later history overstatedNo; identified bounds and failures remain explicit.
Component, parent, operations, or publication acceptanceNone.

Find the assertion and its boundaries

Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.

How to read the research →

R031-P1-C001 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(1)(A), (2); S002, Q&As 1(a), 3. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C002 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(1)(B), (5); S002, Q&A-1(a)–(b). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C003 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(4); S002, Q&A-2(a)–(e). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C004 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(4)(B); S003, §414(d), (e); S015, §1002(32)–(33). uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C005 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(4)–(5); S020, introductory loan-availability discussion. IRA and independent policy-loan consequences remain excluded. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C006 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. Internal Revenue Service +1

Recorded coordinator check boundaries

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}
R031-P1-C007 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S014, §1003(a)–(c), complete; S015, relevant §1002 definitions. Only U.S. federal classifications are addressed. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C008 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C009 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S027, §4975(c)(1), (d)(1), (e)(1)–(6), (f)(6), (g); S002, introductory disclaimer; S013, (a)(1)–(3). uscode.house.gov +3

Recorded coordinator check boundaries

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}
R031-P1-C010 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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). ecfr.gov +3

Recorded coordinator check boundaries

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}
R031-P1-C011 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-17, complete. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C012 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-18(a)(1)–(3), (b)–(d), complete. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C013 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(A)(i)–(ii); S002, Q&As 3–4. uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C014 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(A)(i)(I)–(II); S002, Q&A-20(b), Example 1(ii). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C015 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(A), concluding sentence; §72(o)(5)(A)–(B). uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C016 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C017 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C018 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-3(b), complete, including §1.401(a)-21 cross-reference. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C019 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-20(a)(1). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C020 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-20(a)(2), complete; (b), Examples 1–2. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C021 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(3)(A)–(B), including §416(i) and §402(g)(3)(A), (C) cross-references. uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C022 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(A)(ii); S013, (f)(1)–(2); S002, Q&A-4, Example 2’s express prohibited-transaction caution. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C023 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(B); S002, Q&As 3, 5–9. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C024 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(C); S002, Q&As 3, 9. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C025 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(2)(B)(ii); S002, Q&A-5; S017, §1.121-1(b)(1)–(2). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C026 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C027 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-7; S018, §163(h)(3)(B)(i)–(ii). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C028 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-8(a), with the complete official example read. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C029 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-9(a), (c), (d)(1). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C030 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-9(b)–(c); S003, §414(u)(4)–(5). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C031 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S003, §414(u)(10)–(11); S028, enacted §4303; S002, Q&A-9(d)(2). uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C032 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(6)(A), (C)(i); S029, loan FAQ, explanatory only. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C033 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C034 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(p)(6)(B)(i)–(iii). uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C035 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C036 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-4(a)–(b), complete. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C037 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-10(a), (c); S021, cure-period interpretation. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C038 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-10(b)–(c). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C039 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S021, Analysis and Examples 1–3; S022, Issues, Facts, Law and Analysis, Conclusions. Internal Revenue Service +1

Recorded coordinator check boundaries

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}
R031-P1-C040 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-11(a). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C041 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S001, §72(t)(1), necessary (2)(A), (3), (9), and §72(m)(5); S019, §4974(c); S035, §457(a)(2). uscode.house.gov +4

Recorded coordinator check boundaries

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}
R031-P1-C042 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-12; S005, §1.402(c)-2(c)(3)(iv). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C043 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-19(a). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C044 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-19(b)(1)–(3). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C045 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-21(a)–(b); historical transition limits in Q&A-22(c). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C046 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&As 13, 19, 21; S005, (g)(3). Contract, remedies, and actual balance remain held. ecfr.gov +3

Recorded coordinator check boundaries

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}
R031-P1-C047 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&As 14–15, complete. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C048 Saved research record

A deemed distribution does not correct a prohibited transaction under §4975. The underlying prohibited-transaction question and any correction regime are separate.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-16, complete. Full correction/remedy analysis remains excluded. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C049 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, §1.402(c)-2(g)(3)(i); S002, Q&A-13. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C050 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-13(b); S005, (g)(5)(vi), Example 6; S036, §1.403(b)-6(f). ecfr.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C051 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C052 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(3)(C)(ii)–(v); S005, (g)(3)(ii)–(iii). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C053 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(4)(i); S006, §1.401(k)-1(d)(2), complete. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C054 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(4)(ii)(A)–(B); S007, explanation of the adopted 12-month rule. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C055 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(3)(ii)(A)–(B), (g)(4)(ii). This distinction follows from the clauses’ scope. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C056 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(3)(ii)(B), (g)(5)(vi)–(vii); S002, Q&As 12, 19. ecfr.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C057 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(4); S005, (c)(1)–(4), (g)(1), complete relevant clauses. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C058 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(1)–(2), (8), (10); S005, (a)–(b), (k)(1)–(3). No receiving plan is selected. uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C059 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(9), (11); S005, (j)(1)–(2). Actual beneficiary or domestic-relations status is held. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C060 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(3)(A); S005, (a)(1)(ii), (g)(2)(i). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C061 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(3)(C)(i); S005, (g)(2)(ii). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C062 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(5)(iv)–(v), read with (g)(2). No numerical example is reproduced here. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C063 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S005, (g)(1), (g)(5)(i), (iv)–(v); S002, Q&A-15. Full withholding computation remains held. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C064 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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). uscode.house.gov +3

Recorded coordinator check boundaries

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}
R031-P1-C065 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S010, (b)–(d), complete; S007, preamble footnote 4; S011, explanatory discussion expressly referenced there. The proposal supplies explanation, not operative authority. ecfr.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C066 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(3)(B); S030, §§2–4. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C067 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S030, §3.02–.04, §4; complete procedure and blank appendix read. No certification is prepared or submitted. irs.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C068 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S031, §3.03; S030, modification provisions; S032, current explanatory reference to the continuing relief routes. irs.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C069 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S004, §402(c)(7)(A)–(C), complete. No institution or deposit is selected. uscode.house.gov

Recorded coordinator check boundaries

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}
R031-P1-C070 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

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. uscode.house.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C071 Saved research record

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.”

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S008, §13613(a)–(c), 131 Stat. 2166, PDF index 113; S004, corresponding note. govinfo.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C072 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S007, DATES and former §1.402(c)-3(a), complete. federalregister.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C073 Saved research record

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).

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S009, DATES, amendatory paragraphs 5–6; S005, (a)(3), (g). govinfo.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C074 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S002, Q&A-22(a)–(d), including all four examples, complete. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C075 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S013, (d), (g). ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C076 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1); S013, (a)(1)–(2). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C077 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(d)(1)–(3), complete; S027, §4975(f)(6). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C078 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1)(A); S013, (b)(1)–(2) and examples. uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C079 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1)(B); S013, (a)(1), (c)(1)–(4); S003, §414(q)(1)–(9), complete. ecfr.gov +2

Recorded coordinator check boundaries

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}
R031-P1-C080 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1)(C); S013, (d)(1)–(2), Example 1. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C081 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1)(D); S013, (e), Examples 1–3. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C082 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1)(E); S013, (f)(1). This does not select an actual enforcement remedy. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C083 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S013, (f)(2)(i)–(iii); S001, §72(p)(2)(A), (6)(A). ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C084 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S013, (a)(3)(i), (a)(4), complete. ecfr.gov

Recorded coordinator check boundaries

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}
R031-P1-C085 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S013, (a)(3)(ii), (e), Example 2. ecfr.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C086 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S012, §1108(b)(1), concluding sentence; S003, §414(u)(4). uscode.house.gov +1

Recorded coordinator check boundaries

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}
R031-P1-C087 Saved research record

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.

Recorded check status: scoped coordinator review source currentness history contract application parent holds

Exact support
S025, complete opinion, PDF indexes 0–1. No opinion-party facts are adopted. dol.gov

Recorded coordinator check boundaries

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, pinpoints and access limits

Keep the source version, actual read extent and jurisdiction with the proposition. A link or researcher access claim is not a substitute for an operative primary passage.

R031-P1-S001 Saved research record

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/

Recorded check status: fresh once failed primary refresh original currency claim held

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. Original 2022 act verification failed. uscode.house.gov +1
Direct source 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

Recorded coordinator check boundaries

coordinator review note
{"source_id": "R031-P1-S001", "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-S001", "URL": "https://uscode.house.gov/us/usc/119-120/t26/s72/", "packet": "[internal evidence reference]", "chunk": 0, "packet_character_bounds": [0, 227], "exact_complete_error_text": "Internal Error ()\nciteturn3163view0 [wordlim: 200] Source: open({\"ref_id\":\"https://uscode.house.gov/us/usc/119-120/t26/s72/\",\"lineno\":null}); \nFailed to fetch https://uscode.house.gov/us/usc/119-120/t26/s72/: (404) Not Found", "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}
R031-P1-S002 Saved research record

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

Recorded check status: selected primary passages checked all history application holds

Exact read bounds and pinpoints
Complete introductory text and Q&As 1–22, including every nested paragraph and example.
Version, effectiveness, status, and limits
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
Direct source URLs
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
https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1?utm_source=chatgpt.com

Recorded coordinator check boundaries

coordinator review note
{"source_id": "R031-P1-S002", "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-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [109, 142], "bounded_conclusion": "Q1-4 scope/pledges/plan categories, enforceableagreement and origination excess-versuswhole-loan failure; not fresh whole22QAs", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 0, "actual_numbered_lines": [[109, 142]], "packet_character_bounds": [0, 6932]}], "PDFpixels": false, "not_whole_source_or_all_claim_current_law_acceptance": true}, {"source_id": "R031-P1-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [200, 205], "bounded_conclusion": "CompleteQ10operativea-b: discretionarycure next-quarter-end outerlimit and entirebalance includinginterest; no actualdeadline", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 1, "actual_numbered_lines": [[200, 205]], "packet_character_bounds": [7012, 14264]}], "PDFpixels": false, "not_whole_source_or_all_claim_current_law_acceptance": true}, {"source_id": "R031-P1-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [212, 236], "bounded_conclusion": "CompleteQ11-13 operative: taxbasis/additionaltax reference/notaccruedbenefitdistribution/notrollovereligible/actualoffset andinservicerestrictions; no collectionpermission", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 1, "actual_numbered_lines": [[212, 236]], "packet_character_bounds": [7012, 14264]}], "PDFpixels": false, "not_whole_source_or_all_claim_current_law_acceptance": true}, {"source_id": "R031-P1-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [262, 286], "bounded_conclusion": "CompleteQ19 and20operative: postdeemedinterest/subsequentloanbalance/security/losscondition, refinancingdualcount/twocomponentexception", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 0, "actual_numbered_lines": [[262, 286]], "packet_character_bounds": [0, 7346]}], "PDFpixels": false, "not_whole_source_or_all_claim_current_law_acceptance": true}, {"source_id": "R031-P1-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [303, 307], "bounded_conclusion": "CompleteQ21a latercashrepayments increase72ebasis, nototheraftertaxcontributions", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 0, "actual_numbered_lines": [[303, 307]], "packet_character_bounds": [0, 6437]}], "PDFpixels": false, "not_whole_source_or_all_claim_current_law_acceptance": true}, {"source_id": "R031-P1-S002", "literal_URL": "https://www.ecfr.gov/current/title-26/section-1.72(p)-1", "actual_numbered_bounds": [318, 327], "bounded_conclusion": "Q22a-b general1982/2002dates andpartialhistoricalconsistencytransition; laterc/dnot freshlyread", "evidence": [{"source_id": "R031-P1-S002", "actual_URL": "https://www.ecfr.gov/current/title-26/section-1.72%28p%29-1", "packet": "[internal evidence reference]", "chunk": 0, "actual_numbered_lines": [[318, 327]], "packet_character_bounds": [0, 6437]}], "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}
R031-P1-S003 Saved research record

Congress; OLRC — 26 U.S.C. §414, Definitions and special rules. https://uscode.house.gov/us/usc/119-134/t26/s414/

Recorded check status: original record reconciled no fresh body original bounds and holds

Exact read bounds and pinpoints
Complete selected subsections (b), (c), (d), (e), (m), (q); (u)(4), (5), (10), (11).
Version, effectiveness, status, and limits
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
Direct source URLs
https://uscode.house.gov/us/usc/119-134/t26/s414/
https://uscode.house.gov/us/usc/119-134/t26/s414/?utm_source=chatgpt.com

Recorded coordinator check boundaries

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}
R031-P1-S004 Saved research record

Congress; OLRC — 26 U.S.C. §402, Taxability of beneficiary of employees’ trust. https://uscode.house.gov/us/usc/119-134/t26/s402/

Recorded check status: fresh once failed primary refresh original currency claim held

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. uscode.house.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S005 Saved research record

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

Recorded check status: selected primary passages checked all history application holds

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. ecfr.gov +3
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S006 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S010 Saved research record

Treasury/IRS; eCFR — 26 C.F.R. §301.9100-2, Automatic extensions. https://www.ecfr.gov/current/title-26/section-301.9100-2

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S012 Saved research record

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/

Recorded check status: selected primary passages checked all history application holds

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. uscode.house.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S013 Saved research record

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

Recorded check status: selected primary passages checked all history application holds

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. ecfr.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S014 Saved research record

Congress; OLRC — 29 U.S.C. §1003, Coverage. https://uscode.house.gov/us/usc/119-134/t29/s1003/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S015 Saved research record

Congress; OLRC — 29 U.S.C. §1002, Definitions. https://uscode.house.gov/us/usc/119-134/t29/s1002/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S016 Saved research record

DOL; eCFR — 29 C.F.R. §2510.3-3, Employee benefit plan. https://www.ecfr.gov/current/title-29/section-2510.3-3

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S017 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S018 Saved research record

Congress; OLRC — 26 U.S.C. §163, Interest. https://uscode.house.gov/us/usc/119-121/t26/s163/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S019 Saved research record

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/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S026 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. LABOR
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S027 Saved research record

Congress; OLRC — 26 U.S.C. §4975, Tax on prohibited transactions. https://uscode.house.gov/us/usc/119-124/t26/s4975/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov +2
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S033 Saved research record

Congress; OLRC — 26 U.S.C. §7508A, Authority to postpone certain deadlines. https://uscode.house.gov/us/usc/119-121/t26/s7508A/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S034 Saved research record

Congress; OLRC — 26 U.S.C. §403, Taxation of employee annuities. https://uscode.house.gov/us/usc/119-121/t26/s403/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S035 Saved research record

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/

Recorded check status: original record reconciled no fresh body original bounds and holds

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. uscode.house.gov +2
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S036 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov +3
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S037 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. ecfr.gov +2
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S007 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. govinfo.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S008 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. govinfo.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S009 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. govinfo.gov +2
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S011 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. federalregister.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S028 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. govinfo.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S020 Saved research record

IRS — Retirement plans FAQs regarding loans. https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-loans

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S021 Saved research record

IRS — Issue Snapshot: Plan Loan Cure Period. https://www.irs.gov/retirement-plans/issue-snapshot-plan-loan-cure-period

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S022 Saved research record

IRS Office of Chief Counsel — Chief Counsel Advice 201736022. https://www.irs.gov/pub/irs-wd/201736022.pdf

Recorded check status: original record reconciled no fresh body original bounds and holds

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. irs.gov
Direct source URLs
https://www.irs.gov/pub/irs-wd/201736022.pdf
https://www.irs.gov/pub/irs-wd/201736022.pdf?utm_source=chatgpt.com

Recorded coordinator check boundaries

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}
R031-P1-S023 Saved research record

IRS — Plan loan offsets. https://www.irs.gov/retirement-plans/plan-loan-offsets

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service
Direct source URLs
https://www.irs.gov/retirement-plans/plan-loan-offsets
https://www.irs.gov/retirement-plans/plan-loan-offsets?utm_source=chatgpt.com

Recorded coordinator check boundaries

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}
R031-P1-S024 Saved research record

IRS — Deemed distributions: participant loans. https://www.irs.gov/retirement-plans/deemed-distributions-participant-loans

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S025 Saved research record

DOL — Advisory Opinion 1989-30A. https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/advisory-opinions/1989-30a.pdf

Recorded check status: original record reconciled no fresh body original bounds and holds

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. dol.gov
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S029 Saved research record

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

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S030 Saved research record

IRS — Revenue Procedure 2020-46. https://www.irs.gov/pub/irs-drop/rp-20-46.pdf

Recorded check status: original record reconciled no fresh body original bounds and holds

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. irs.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S031 Saved research record

IRS — Revenue Procedure 2003-16. https://www.irs.gov/pub/irs-drop/rp-03-16.pdf

Recorded check status: original record reconciled no fresh body original bounds and holds

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. irs.gov +1
Direct source 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

Recorded coordinator check boundaries

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}
R031-P1-S032 Saved research record

IRS — Topic No. 413, Rollovers from retirement plans. https://www.irs.gov/taxtopics/tc413

Recorded check status: original record reconciled no fresh body original bounds and holds

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. Internal Revenue Service
Direct source URLs
https://www.irs.gov/taxtopics/tc413
https://www.irs.gov/taxtopics/tc413?utm_source=chatgpt.com

Recorded coordinator check boundaries

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}

What was examined—and what is still missing

The saved component-level coverage record keeps answered, partial, blank and unresolved branches distinct. A coverage label is not acceptance of a whole subject or jurisdiction.

coverage-1 Saved research record

1. Exact §72(p) scope, complete current regulation, limits, aggregation, repayment, residence, agreement, leave/military

Recorded check status: recorded; no individual primary acceptance inferred

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.

Recorded coordinator check boundaries

coordinator acceptance
scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds
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}
coverage-2 Saved research record

2. Failure/default/cure, amount/timing, basis, separation, offset/obligation distinction, necessary §72(t)

Recorded check status: recorded; no individual primary acceptance inferred

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.

Recorded coordinator check boundaries

coordinator acceptance
scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds
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}
coverage-3 Saved research record

3. Offset/QPLO predicates, rollover timing/extensions, statutory/regulatory transition, official examples

Recorded check status: recorded; no individual primary acceptance inferred

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.

Recorded coordinator check boundaries

coordinator acceptance
scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds
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}
coverage-4 Saved research record

4. Separate ERISA exemption, security/rate/availability/plan provisions, coverage, necessary interpretations

Recorded check status: recorded; no individual primary acceptance inferred

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.

Recorded coordinator check boundaries

coordinator acceptance
scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds
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}
coverage-5 Saved research record

5. Comparison, blank worksheet, ≥12 branches, claim/source/coverage tables, logs, gaps, self-check

Recorded check status: recorded; no individual primary acceptance inferred

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.

Recorded coordinator check boundaries

coordinator acceptance
scoped_coordinator_review_top_level_and_separate_branches_all_source_application_parent_holds
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}

Corrections, review and scope

Read the evidence with its boundaries. These are saved research components, including revisions. A scoped coordinator review checks selected evidence; it does not certify every claim, a complete jurisdiction, current law or individual applicability. Dates and access limits remain attached to the records.

How to read the research →

No currently queued material correction is mapped to this component. This does not remove its currentness, access, jurisdiction or application limits.

Recorded review disposition

scoped coordinator federal participant loan review complete fresh72 402 access and all source history application parent holds

Other components in this research series

Download this complete public research record (JSON)
Record integrity

Original saved Markdown SHA-256: c70074d2b1abe5940cf6d9f9414d276bc97e06ccf59ecdc30b0a3440809e9218. Public formatting, private-reference removal and correction annotations are separate from that immutable original.

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