Plan options
Compare leaving assets in the plan, eligible transfers, an IRA rollover and partial approaches where available.
Free employer-plan decision guide
Before You Roll Over Your 401(k), Compare What You Have With What You Would Receive.
A rollover can be appropriate, but moving retirement assets can also change plan features, fees, withdrawal rules and other protections. Start with a structured comparison.
Get the resource
401(k) Retirement Decision Guide
Early-retirement rules
Identify Rule of 55 and 72(t) questions before moving assets.
Company stock & tax sources
Flag NUA, Roth and after-tax amounts before any transfer is executed.
Who it's for
For anyone leaving an employer with a 401(k), 403(b) or similar plan.
- You are retiring or changing jobs and have received rollover offers or distribution paperwork.
- You might need money from the plan before 59½.
- Your plan holds company stock, Roth contributions or after-tax money.
- You have old plans from previous employers and are thinking about consolidating.
- You want to compare total costs in dollars, not just fund menus.
What's inside
A side-by-side comparison you fill in with your own plan's facts.
- Your four basic options: stay in the plan, move to a new employer plan, roll to an IRA, or cash out, with what each means and what to weigh.
- Worksheet 1, the comparison: 13 features compared side by side, including total cost in percent and dollars, withdrawal options, early access, loans, services, creditor protection, RMD rules, employer stock and Roth money.
- Special situations: the Rule of 55, 72(t) payments under IRS Notice 2022-6, net unrealized appreciation (NUA), Roth and after-tax money, direct versus indirect rollovers, loans and RMDs.
- Questions to ask anyone recommending a rollover, drawn from SEC Regulation Best Interest and FINRA guidance.
- 2026 IRS limits, common mistakes and official help.
Sample checklist items
- Did I check whether the Rule of 55 applies before moving money out of the plan?
- Does the plan hold employer stock, and do I have the cost-basis figures?
- Am I requesting a direct rollover, rather than a check payable to me, which is subject to 20% withholding?
- What is the total annual cost of each option, in dollars, on my balance?
- How is the person recommending a rollover paid if I roll over, and if I do not?
One rule the guide explains: the IRS Rule of 55 exception from the 10% additional tax applies to distributions from the plan of the employer you leave in or after the year you turn 55. It does not apply after the money is rolled into an IRA. IRS: exceptions to the tax on early distributions.
Prefer to read first? See 401(k) rollover questions, Rule of 55 vs. 72(t) and 401(k) decisions after retirement.
Education first
Use the resource to identify the questions that need a deeper answer.
No account transfer or product decision is required to use the guide. Individual recommendations require individual facts and an appropriate advisory process.