Acceptance of Recontributions

Q: If an applicable eligible retirement plan permits qualified birth or adoption distributions, is the plan required to accept a recontribution of that distribution to the plan? 

A: Yes, if the following apply: 

• The plan permits qualified birth or adoption distributions.
• The individual received a qualified birth or adoption distribution from that plan.
• The individual is eligible to make a rollover contribution to that plan, at the time of the recontribution. 

Note: The recontribution is treated like a direct rollover by the receiving plan.