Caterpillar EIP1 Plan

Does anyone have any knowledge about or information regarding the CAT EIP1 plan? This plan shut down in 2003 and did have some tax benefits, however, we haven’t been able to find any documentation regarding the plan. It was a defined contribution plan, but not a 401k or profit sharing or money purchase, etc. Currently, a client has a large amount of pretax funds available and about 2% in after-tax contributions.

Thanks for any help that you may be able to provide.



All I know is that an AI search indicates that upon shutdown of that plan, the balances were transferred to the new 401k plan, which indicates that the former plan was a qualified plan. If that’s true, if there is still a balance that was not transferred, it should be eligible for a direct rollover to an IRA or another employer plan.

For the 2% after tax, the direct rollover of any after tax balance should be made to a Roth IRA.

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