No Di Minimus Rule for Distributions (Posted April 22, 2004) Technical Tip 119: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: Profit sharing plan is terminating. Many of the account balances (which include forfeitures, etc.) are under $15. Is there a di minimus amount that the plan administrator is allowed to ignore when going through the distribution process? The postage and handling would be more than the amount of the distribution for many of the participants. Response: There is no di minimus rule. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.