deferred comp from previous employer

Client had a NQ deferred comp from previous employer.

They let him go in June of last year 2019.

They sent a check to him for $10,800 now.

a. His HR person from previous employer stated you can’t roll this over so we sent you a check, is this correct?

or…

b. Can he transfer this to a NQ annuity to avoid taxes?

Thank you.
Douglas



HR is correct. These plans are not eligible for rollover or exchange into an annuity. Client will owe the taxes, but no early distribution penalty.

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