401(k) Rollover Options – a basic primer

Understanding your 401(k) rollover options help you make a smarter choice for your retirement dollars

Amidst gradually more unstable global economies, one should make an appropriate decision on what to do to with their 401(k) plans. If you’re an employee, chances are you already know what a 401k plan is.

This plan enables an employee or worker to build a retirement fund by investing savings into shared funds or other investments with the benefit of deferred taxes on these investments. However, these contributions stop when they quit or change from one employer to another or face a plan termination event.  Under any of these conditions, the money can be rolled over into a new 401(k) account by the new employer or possibly roll the money over to an IRA.

First, let’s take a look at some of the reasons why people want to rollover their 401(k) plan,

1.    Leave a career or employer

2.    Plan terminates due to merger, acquisition or other event

3.    Become disabled

4.    Being a victim of corporate layoff

5.    Want to avoid mandatory state or federal withholding taxes

6.    Want to have bigger retirement savings

7.    Reach age 59 ½.

In other words, people generally want to make the most out of what they have, and to keep charges and taxes to a minimum.

Know Your 401(k) Rollover Options

Regardless of the circumstances, a 401(k) rollover is certainly worth considering; but before you can make a decision, you need to know what all of your options are. Simply put, you have the following options according to 401(k) rules:

#1 Cash out your 401(k) retirement plan

For 59 ½ – 70 ½ year-old folks, your provider will write a check for the value of your account less a 20% withholding tax. For ones under 59 ½ years old, you’ll get a check less a 20%


withholding tax and a 10% withdrawal penalty (exceptions). For people above 70 ½, you’ll get a check for your account value less a 20% withholding tax.

Plus: Providing immediate access to your savings

Minus: Paying state and fed income taxes, 20% mandatory fed income as stated by IRS and the 10% penalty fee (a.k.a premature distribution penalty)

Minus: No access to the savings yet

#2 Leave your money behind

Perhaps the simplest option is to leave your money in your former employer’s 401(k) plan without the hassle of moving your money around. But first, you ought to weigh on your age.

First of all, for 59 ½ – 70 ½ year old folks, do this as long as the amount is greater than $5,000. Any amount less than $5,000 will usually be distributed to you regardless of your age.

For those under 59 ½ years old, leave it with your old employer providing that it’s more than $5,000. For those above 70 ½, do the same and begin taking the required minimum distribution. In this event, you will be taxed 50% of the required minimum distribution.

For greater tax benefit, the best option is still to do a 401k rollover. This option allows you to move your existing plan into another retirement account, but without incurring any taxes or penalties.

The following are several possible 401(k) rollover options you can choose from when you want to rollover your 401(k) plan:

#3 Rollover to the new employer’s plan

Don’t leave your money behind! This option allows you to continue to make contributions to your 401(k) account. But first, check with your new employer’s eligibility rules.

Plus: Avoiding current income taxes and the 20% withholding tax

#4 Rollover to IRA (Individual Retirement Account)

If you want to have more control over your retirement fund, rolling over your 401(k) to an IRA may be the best 401k rollover option as long as you’re aware of the IRA rollover rules. Not to mention its ease of transfer and greater investment choices.

Plus: Letting your capital to compound, no mandatory state or fed withholding taxes, no 10% penalty, more power and flexibility

Minus: Possibility to lose tax-deferred status for good if lump-sum distribution is somehow received. Loans may not be made from an IRA.

There are many reasons to rollover a 401k to an IRA. One of them is that IRA offers significant tax savings and greater opportunity to compound your money tax-free.

This rollover option also gives you maximum control of your investments and flexibility of choice since you are not limited to the investment options provided by your employer. You have absolute control of which company to invest your money with and you can base your decision on the types of funds, fee and track record of the company. With a traditional 401k, you have no control over those things.

However, before you initiate the move, it is important that you’re aware of the IRA rollover rules so as to avoid negative tax implications when performing an IRA rollover.

60-day Rollover vs Direct Rollover

Whenever you rollover your 401k plan to IRA, you will be issued a check for 80% of the account value of your 401k account and will have 60 days to deposit the money into an IRA. This is sometimes known as the 60-day rollover rule. However, you will still be expected to deposit the full 100% of your 401k account balance into the IRA plan.

For instance if you are rolling over a $100,000 account into an IRA, you will be given a check for $80,000 and expected to deposit $100,000 into your IRA plan with your own $20,000 (which will be reimbursed later when you do your taxes).

If you’re late, the money will be treated as a ordinary income and taxed at your current ordinary income tax rate. Plus, if you did not reach age 59.5 when the distribution occurred, it will be deemed as a taxable distribution and you’ll face a 10% penalty on the withdrawal.

Optionally, if you’re going to transfer your 401k into an IRA, authorize for direct rollover via a trustee-to-trustee transfer to avoid 20% automatic withholding penalty. In a direct 401k rollover scenario, there will be no taxes incurred even if you rollover maximum funds.

For this reason, a direct 401k rollover is really the safest, easiest and most convenient way to move your retirement funds.

At Pile Wealth Management we can help you decide which option is right for you and then navigate you through the necessary paperwork.  We currently manage a large number of IRA rollover accounts and would be happy to explore this option further with you.