Pension Plan Summary Plan Description
13.4 Mandatory Cash-Out of Small Benefits
Notwithstanding any other rule under the Plan, if the value of a benefit that becomes payable is no more than $5,000, the benefit is distributable only in a single lump-sum. Any such small distribution will ordinarily be eligible for rollover to an IRA. The rollover rules will be discussed in a tax notice provided with the distribution election materials.