dmertz
Level 15

Retirement tax questions

For someone under age 59½, the only portion that can be distributed while still employed are amounts attributable to employer contributions (or to amounts rolled in from another plan).  By law, in-service distributions of amounts attributable to employee elective deferrals or Roth contributions are *not* permitted to be distributed from the plan prior to the employee reaching age 59½, except as a hardship distribution and a hardship distribution is not eligible for rollover.