(1) The department may suspend distribution of your accumulated deferrals in order to resolve issues beyond its authority, such as the correctness of the distribution, amount of the distribution, or identity of the entitled recipient(s). The suspension will continue until all issues are resolved, either by written agreement of all parties concerned or by final order of a court of competent jurisdiction. The department and all involved parties must comply with the final order(s) of the court in any such suit.
(2) Whenever a distribution is suspended pursuant to this section, the time period for making any choice under WAC
415-501-485 or
415-501-491 through
415-501-494 will not begin until all issues are resolved.
[Statutory Authority: RCW
41.50.050(5),
41.50.780(10), and
41.50.770. WSR 04-22-053, § 415-501-380, filed 10/29/04, effective 11/29/04. Statutory Authority: RCW
41.50.050(5),
41.50.030(2),
41.50.088(2),
41.50.770, and
41.50.780, 26 U.S.C. (Internal Revenue Code) and related tax regulations. WSR 02-01-121, § 415-501-380, filed 12/19/01, effective 1/1/02. Statutory Authority: RCW
41.50.770, [41.50.]780 and
41.50.050. WSR 00-11-104, amended and recodified as § 415-501-380, filed 5/18/00, effective 6/18/00. Statutory Authority: RCW
41.50.050 and
41.50.780(11). WSR 96-16-020, § 415-564-050, filed 7/29/96, effective 7/29/96.]