Once a participant or beneficiary receives their lump-sum benefit, the plan doesn't owe them anything further. The benefits are considered given out when a check or notification of a successful electronic funds transfer is mailed to the participant or as instructed by them. If they choose to transfer their benefits directly to another retirement plan, it’s also considered distributed once notification of the transfer is mailed. If the plan's board, in good faith, determines who is entitled to the payment, mailing the benefits or transfer notice discharges the plan from any more responsibility.

This section explains when the plan's responsibility to pay benefits to someone receiving an annuity ends. Once the last payment is mailed out, the obligation is done. Sending the payment check or a notice of electronic payment through the mail counts as completing the distribution of benefits. If the board determines that a person is entitled to the payment and uses this mailing method, they are released from any further responsibility for that payment.

If someone can't be found to receive certain benefits after trying hard to locate them, their account balances will be forfeited. However, if they later come forward with a valid claim, their accounts will be restored and they'll receive any interest and earnings they would have gotten while the accounts were on hold.

If someone receives more money than they should from a benefit plan, the overpaid amount will be subtracted from future payments they receive, unless another rule applies.

This law section says that if an employer provides incorrect information about an employee, the retirement system will calculate how much is expected to be paid to the employee or their beneficiary. The employer must then cover the difference between what was mistakenly overpaid and what should be paid based on these calculations.