In service distributions

What, if any, are the pitfalls of taking an ‘In Service Distribution’ after one reaches 591/2 from a 401(k) to a Traditional IRA if the provider allows this.



Not too many.
A direct transfer to the IRA would be needed to avoid 20% withholding on the distribution. A couple pitfalls that could apply to some:
1) Less creditor protection in an IRA in some states vrs. a 401k
2) Loss of any NUA potential for highly appreciated employer stock shares
3) If employee will work past 70.5, no RMDs from the 401k plan until retirement, whereas IRA RMDs must start at 70.5
4) The location of these funds could affect the amount of tax due on a Roth conversion
5) Funds no longer available for plan loans, and no loans from an IRA.

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