Rolling over a 401K with a loan

I am looking for information regarding a person who is a terminated employer and has a 401k with that plan sponsor and the 401k has an outstanding loan. Can this be rolled over into an IRA and then the loan paid back after it is with a new custodian. This was a recent termination and the current custodian said that they will not accept the loan repayment. I guess I never heard of that. Thanks.



The employer will be treating this as a loan offset, and will be issuing a 1099R coded M for the outstanding loan balance. The remainder of the plan can be directly rolled over to an IRA. As for the outstanding loan, the person has until the due date including extensions to roll over the defaulted loan balance to an IRA, so there is plenty of time to come up with the funds to complete all or part of the rollover.

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