The options available in Question F.11e. in the Cycle 3 Non-Standardized 401(k) document checklist allow plan sponsors to involuntarily force-out terminated participants upon attaining; 1) the later of age 62 or normal retirement age, 2) required beginning date. These involuntary distributions are not considered “mandatory distributions” by the IRS. Meaning, the automatic rollover rules of Notice 2005-05 do not apply. Therefore, the only lump sum distribution available in accordance with the plan document is in the form of cash. If a different form of payment (i.e. rollover to an IRA) is desired, an administrative procedure/policy outside of the plan document is recommended. If such a procedure/policy exists, the terms should be applied on a uniform and nondiscriminatory basis.