3849. What requirements must a qualified plan loan meet to avoid taxation as a distribution?Nuco Employeercline202015-07-20T15:24:00Z2015-07-20T15:24:00Z157327Summit Business Media2138314Site Map/Retirement Plans/Pension And Profit Sharing/Taxation of Distributions/Plan Loans2005-01-24T00:00:00ZTaxFactsDefaultArticle116700432-00-tf1.xml434.00;#2261;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1What requirements must a qualified plan loan meet in order to avoid taxation as a distribution?85700.0000000000TaxFactsDefaultArticle2010-01-14T23:58:05ZSBMEDIA\moss-admin3849. What requirements must a qualified plan loan meet to avoid taxation as a distribution?To avoid being taxed as a distribution, a loan made from a plan to a participant or beneficiary must be made pursuant to an enforceable agreement that meets certain requirements with respect to the term of the loan (Q 3851), its repayment (Q 3852), and the dollar amount loaned (Q 3853)..IRC Sec. 72(p)(2); Treas. Reg. §1.72(p)-1, A-3(a).