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A borrower's 401(k) statement shows a current balance of $100,000. For reserve calculation purposes, what percentage of this balance can typically be counted as liquid assets?

Correct Answer

D) 60% of the vested balance

Retirement accounts like 401(k)s are typically counted at 60% of the vested balance for reserve purposes. This discount accounts for potential taxes and penalties associated with early withdrawal, making it a more conservative estimate of accessible funds.

Answer Options
A
100% of the balance
B
70% of the vested balance
C
50% of the vested balance
D
60% of the vested balance

Why This Is the Correct Answer

Retirement accounts like 401(k)s are typically counted at 60% of the vested balance for reserve purposes. This discount accounts for potential taxes and penalties associated with early withdrawal, making it a more conservative estimate of accessible funds.

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