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Bill Would Allow Penalty-Free Withdrawals from 401(k)s, IRAs - ThinkAdvisor

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What You Need to Know

  • The distribution would be limited to vested amounts over $1,000, with annual maximum withdrawal of $1,000.
  • The individual must replenish the withdrawn amount before an additional emergency distribution could be made.
  • Several financial services firms and adovcacy groups support the bill.

Sen. James Lankford, R-Okla., introduced legislation Tuesday that would allow retirement plan participants to dip into their savings for emergencies.

The Enhancing Emergency and Retirement Savings Act of 2021 would “encourage participation in retirement plans” by giving individuals penalty-free access to funds should a family emergency hit, Lankford said in introducing the bill alongside Sen. Michael Bennet, D-Colo., both members of the Senate Finance Committee.

The bill would provide a penalty-free “emergency distribution” option from employer-sponsored retirement accounts and IRAs.

One emergency distribution would be permitted per calendar year, and that distribution would be limited to vested amounts over $1,000, with an annual maximum withdrawal of $1,000, according to the bill.

The bill also “requires that the individual replenish the withdrawn amount back to the plan before an additional emergency distribution from that same plan is allowed. Together, this will provide flexibility while also ensuring that individuals continue to save for retirement.”

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