Article

Quade | What Employers Need to Know About Reissued Retirement Plan Distribution Checks

October 3, 2025 – Quade Blog
Senior couple planning their investments with financial advisor

As your business grows, so does the complexity of managing employee benefits—including retirement plans. One common problem for retirement plan administrators is uncashed distribution checks, which can arise, for example, when required minimum distributions (RMDs) begin, when mandatory cash-outs of small account balances are made, or when participants receiving periodic payments fail to update their contact information in a timely manner. Uncashed checks can raise a number of compliance questions.

The Internal Revenue Service (IRS) recently addressed one such question in Revenue Ruling 2025-15. The Ruling clarifies a plan administrator’s withholding and reporting obligations when a distribution check remains uncashed, including when the participant later requests a replacement check.

Click here to read the full article written by members of Ice Miller's Workplace Solutions practice group published in Quade's blog.

Related Categories

<p>Sign up now to receive periodic updates from Ice Miller&rsquo;s legal professionals.</p>

Sign up now to receive periodic updates from Ice Miller’s legal professionals.

Subscribe

Firm Highlights