Timing of Distributions on Plan Termination (Posted May 8, 2003) Technical Tip 96: The following question and answer were from the IRS Employee Plans Corner website: When are assets required to be distributed after a plan has terminated? Response: Generally, an employer is required to distribute assets from a terminated plan as soon as it is administratively feasible after the date of plan termination. Whether distributions are made as soon as it is administratively feasible is determined under all the facts and circumstances of a given case, but generally the Internal Revenue Service views this to mean within one year after plan termination (see Rev. Rul. 89-87, 1989-2, C.B. 81). 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.