What to Do With Your 401(k) When You Change Jobs

Introduction

What to do with your 401(k) when you change jobs depends on your former plan’s rules, your receiving account and your priorities. You may be able to keep your old 401(k), move eligible money to your new employer’s plan, roll it into an IRA, or receive a distribution.

For a woman moving into a better-paid role, that decision may arrive alongside relocation, student loans, or childcare costs. For a woman managing accounts from several previous jobs, the challenge may be finding records and reducing administrative work. Neither situation calls for an automatic rollover or a rushed cash-out.

Knowing what to do with your 401(k) when you change jobs starts with your vested balance, its tax categories, and the options your actual plans permit. This guide provides a comparison, hypothetical calculations, and a free worksheet you can copy or print to organize two former employer accounts.

Quick Answer

When you change jobs, you can generally leave your vested 401(k) balance in the former employer’s plan if permitted, roll eligible funds into your new employer’s plan if it accepts them, roll eligible funds into an IRA, or receive a distribution. Compare costs, investments, account services, tax treatment, and withdrawal rules before deciding. If you choose a rollover, a direct rollover usually avoids the withholding and deadline complications of having the distribution paid to you first. Moving pre-tax money into a Roth IRA generally creates taxable income even when the transfer is direct.

Rules reviewed: October 7, 2026. Your plan documents and current IRS guidance control the details of your transaction.

Start with the first check for each option

Vested means you have earned the right to keep that portion of the account. A rollover moves eligible retirement money into another eligible retirement account. An IRA, or individual retirement account, is held in your name outside an employer’s retirement plan. Use this short comparison to orient yourself, then verify the details in the chapters below.

Key Insights

• Your statement balance and the amount you are entitled to move may differ because of employer contribution vesting.
• A 401(k) can contain pre-tax, designated Roth, and non-Roth after-tax money. Those categories require different instructions.
• Leaving an account in a strong former employer plan can be a reasonable decision when its costs and features suit your needs.
• A new employer’s plan is not required to accept rollovers, and acceptance may differ by contribution type.
• Changing employers does not restart your annual employee 401(k) contribution limit.
• A broader IRA investment menu does not automatically justify higher costs or the loss of useful plan features.
• Money arriving in the receiving account is only part of completion: verify its tax classification and investment allocation too.

Table of Contents

1. Locate and Read Your Former Plan’s Records

Start with the employer and the plan administrator, not an account-opening form. Your former employer sponsors the plan; a separate company may handle statements and transactions. The administrator’s name can change after you leave.

Download records before losing access to a work email address or benefits portal. Use a personal email address, update your mailing address, and confirm that account recovery works without your former employer’s phone or computer.

Build a document folder for each account

• The latest statement, with its valuation date.
• The Summary Plan Description and relevant amendments.
• The participant fee disclosure and current investment comparison chart.
• A breakdown of vested amounts and contribution sources.
• The distribution and rollover instructions, including the notice explaining the tax consequences of your available payments.
• Any loan agreement, repayment record, or separation notice.
• Your beneficiary confirmation and the administrator’s verified contact details.

If you cannot find an account, contact the former employer’s benefits department and ask whether the plan changed administrators, merged, or transferred your balance elsewhere. Request written confirmation of any earlier payout or automatic rollover.

The U.S. Department of Labor’s Retirement Savings Lost and Found Database can help identify certain private-sector employer and union plans after identity verification. It does not locate IRAs or establish that money is still owed. A search result is a lead to follow with the administrator, not proof of a current balance. [1]

Your output from this step: one verified contact and one current record set for every former employer account.

2. Confirm Your Balance, Vesting, and Contribution Types

Before comparing destinations, identify the money that is actually available. Vesting determines your acquired right to employer contributions, often based on qualifying service. Your own employee contributions and their associated earnings are fully vested. Employer contributions can be subject to a vesting schedule. Ask how your service was counted and whether all final contributions have posted. [2]

A hypothetical vesting example

All dollar amounts and the vesting percentage below are fictional. Assume a statement shows $26,000 attributable to employee contributions and earnings, plus $8,000 attributable to employer contributions and earnings. The employee portion is fully vested, while the employer portion is 50% vested.

• Statement total: $26,000 + $8,000 = $34,000.
• Vested employer amount: $8,000 × 50% = $4,000.
• Total vested amount: $26,000 + $4,000 = $30,000.
• Unvested employer amount: $8,000 − $4,000 = $4,000.

This example assumes no outstanding loan, pending adjustment, or market movement. Request the actual distributable amount. Merely leaving money in the old account generally does not add the employment service needed to vest further.

Separate the tax categories

A designated Roth account is the separately tracked Roth portion within your employer’s plan. Your Roth contributions were included in taxable income when made. Other after-tax contributions outside that Roth portion form a different category and should not be treated as interchangeable with Roth money.

Non-Roth after-tax contributions are different from designated Roth contributions. IRS guidance allows certain distributions to direct pre-tax amounts to a traditional IRA and after-tax amounts to a Roth IRA, subject to allocation rules. Earnings on non-Roth after-tax contributions are pre-tax. Do not improvise a split using only the account’s total balance. [3]

Your output from this step: a confirmed vested balance divided into its tax categories, with any loan or special holding identified.

3. Consider Leaving the Money in the Old Plan

You may be able to keep your vested balance where it is. This can make sense when the plan offers suitable investments, competitive costs, and services you understand. It can also give you time to evaluate a new employer’s benefits while managing the rest of the transition. [4]

Keeping the account requires active administration: read notices, maintain access, review investments, and check charges. Ask whether former employees pay fees that current employees do not. You generally cannot continue making payroll contributions to that former employer’s 401(k) after leaving.

Check whether a small balance can stay

As of October 7, 2026, a plan may adopt an involuntary distribution threshold of up to $7,000. For covered mandatory distributions above $1,000, an automatic rollover to an IRA generally applies unless you make another election. Amounts of $1,000 or less may be paid directly. Ask which threshold your plan uses, how it calculates the relevant balance, and what notice deadline applies; certain prior rollover amounts can be excluded from the threshold calculation. [5]

These rules do not mean every plan will automatically move every account below $7,000. Read your notice and verify the plan’s terms. If money has already gone to an automatic rollover IRA, obtain the receiving account details and review its fees and investment arrangement.

A useful written decision is: “I am keeping this account because its current costs and features fit my needs. I will review it on this date.” That is different from simply losing track of it.

4. Check Whether the New Employer’s Plan Can Accept It

A rollover into your new employer’s plan may reduce the number of accounts you manage. But the new plan is not required to accept rollovers. Even a plan that accepts pre-tax money may have different rules for Roth or non-Roth after-tax amounts. [6]

Get acceptance confirmed before requesting the distribution

Ask the receiving administrator:

• Can I make an incoming rollover now, or must I meet a participation requirement first?
• Which sources and tax categories do you accept?
• What documentation establishes that the incoming funds are eligible?
• What exact payee name, account reference, and delivery instructions should the old plan use?
• How will the money be invested after receipt, and must I make a separate election?
• What fees and withdrawal rules will apply to the rollover balance?

A new job does not restart your annual contribution limit

Moving savings and enrolling in payroll contributions are separate tasks. When you contribute to two 401(k)s in the same calendar year, your employee pre-tax and Roth salary deferrals generally share one annual individual limit. For 2026, the basic limit is $24,500; eligible older workers may have additional catch-up room. Check your final pay statement from the old job before setting deductions at the new one, and confirm the applicable limit with payroll. Rollover dollars are not new salary deferrals. [17]

Set contributions according to your cash flow and available employer benefits. A rollover does not enroll you in payroll deductions, and a new payroll system should not be assumed to know what you contributed at your previous job.

For a woman whose higher salary comes with increased childcare or commuting costs, convenience may matter. Compare whether one account will actually make reviews easier, and whether its investments and services are suitable. A single login is a benefit, but it does not establish that the new plan is the better financial home.

5. Evaluate an IRA Rollover Without Assuming It Is Better

An IRA can let you manage retirement savings outside an employer’s plan and may offer a wider investment menu. That flexibility also requires choices about the account, investments, and services. A rollover IRA can have fund expenses, account charges, advisory fees, or transaction costs.

Ask for a written explanation of what improves by moving. SEC staff guidance identifies costs, services, investment options, withdrawal access, creditor protection, and employer stock among relevant rollover considerations. It also emphasizes considering the option of staying in the employer plan when available. More investment choices alone do not settle the comparison. [7]

A rollover does not use your annual IRA contribution limit

An eligible rollover from your 401(k) to an IRA is separate from a regular annual IRA contribution. It does not use up the annual limit for those regular contributions, so that limit does not require you to divide an eligible rollover into small yearly transfers. You also cannot deduct the rollover as a new IRA contribution. Any additional regular contribution still needs to meet its own eligibility and annual-limit rules. [15]

Distinguish a rollover from a Roth conversion

An eligible pre-tax 401(k) rollover into a traditional IRA generally preserves tax deferral. Moving that pre-tax balance into a Roth IRA generally creates taxable income. A direct transfer does not make a Roth conversion tax-free. Eligible designated Roth 401(k) money can go to a Roth IRA or an accepting employer plan’s designated Roth account, rather than a traditional IRA. [8, 9]

Keep the original Roth contribution year and basis records. Time in a Roth 401(k) does not count toward the Roth IRA five-tax-year requirement for qualified distributions. An earlier contribution to a Roth IRA can establish the relevant IRA starting year. Ask about the rules before relying on future tax-free access. [9]

Flag decisions that need additional analysis

• Planning a later Roth conversion: moving pre-tax money into a traditional IRA can make a later conversion more taxable, even if you keep the rollover in a separate IRA. The calculation generally combines your traditional, SEP, and SIMPLE IRA balances and already-taxed contributions. This is often called the pro rata rule. Review the effect before moving funds if future nondeductible IRA contributions and conversions are part of your plan. [10]
• Employer stock: shares of your former employer can have a special tax treatment for their increase in value, called net unrealized appreciation. Selling or rolling them into an IRA can remove an opportunity to use that treatment. Obtain a tax comparison before approving either action. [8]
• Creditor exposure or a divorce-related order: request a legal review of the protections or restrictions that could change with the destination.

You do not need to become a retirement-account specialist. You need to identify the features that apply to your account before approving a transaction that could remove them.

6. Compare the Four Options, Costs, and Services

Use this matrix to narrow your options, then replace general descriptions with the actual documents from your accounts. The four paths summarized by Investor.gov depend on availability and plan rules. [4]

A hypothetical annual cost comparison

Every balance, expense ratio, and fee below is fictional. Assume the same $60,000 balance stays constant for one year in comparable investment allocations. A fund’s expense ratio expresses its annual operating expenses as a percentage of the money invested in it. The weighted fund expense ratio is the average across your funds, adjusted for how much you hold in each, and is separate from the other listed charges. There are no commissions, transfer fees, or additional expenses in this simplified example.

The managed IRA costs $540 − $132 = $408 more per year than the old plan under these assumptions. The relevant question is whether the actual services are useful enough to justify the difference. The example does not establish typical fees, predict returns, or recommend an account.

For your comparison, multiply each investment’s expense ratio by its share of the portfolio to estimate the weighted ratio. Add separate charges without counting bundled fees twice. Fund expenses are typically reflected in investment returns rather than appearing as a separate bill.

Also compare the services you will use: help with transactions, investment allocation, accessible statements, beneficiary administration, and human support. When a cost or feature remains unknown, mark it “unverified” instead of assigning a favorable assumption.

Which option deserves your first investigation?

Use costs to compare feasible options, then check the features you would gain or give up. The lowest fee does not settle a decision when withdrawal access, legal protection, or needed services differ.

• Start with keeping the old plan if retention is allowed, its investments meet your needs, costs remain competitive, and you can maintain the account. Record a review date instead of moving money just to complete your exit paperwork.
• Investigate the new plan if it accepts your tax categories and has suitable investments and costs. Consolidation is more useful when it reduces work without giving up an important feature.
• Investigate an IRA if its actual investments or services solve a need the plans do not address. Compare the full cost and any change in withdrawal rules or protection before accepting a rollover recommendation.
• Evaluate a distribution separately if you need cash. Estimate the specific shortfall and the after-tax amount you would receive. Check whether a partial distribution is permitted rather than assuming the whole account must leave retirement savings.

For the fictional cost comparison, an IRA without ongoing paid management has the lowest listed charge. That supports investigating it; it does not prove it is the best destination. If the old plan’s services or features matter more to you, the $132 arrangement can remain reasonable. If paid management addresses a need you would otherwise struggle to meet, ask what the additional $408 buys and whether another arrangement meets that need.

Next step: use the free 401(k) Job-Change Checklist to record the evidence for each account. Mark unanswered questions as “unverified” before you request a distribution.

7. Understand the Risks of Cashing Out or Receiving the Money

A gap between paychecks can make retirement savings look like the nearest available cash. Childcare, rent, medical needs, or support for a parent can create a real constraint. Evaluate that need separately from the account-transfer decision.

A taxable early distribution may trigger ordinary income tax and an additional 10% tax before age 59½ unless an exception applies. An exception to the additional tax does not necessarily remove ordinary income tax. State taxes may also apply. [11]

A hypothetical cash-out calculation

The age, balance, and assumed income tax rate here are fictional. Assume a 39-year-old cashes out $25,000 of entirely pre-tax funds, with no early-distribution exception. Assume the entire distribution faces a 22% federal income tax rate, with no state tax, fees, or effects on other tax items.

• Federal income tax: $25,000 × 22% = $5,500.
• Additional early-distribution tax: $25,000 × 10% = $2,500.
• Total assumed federal taxes: $5,500 + $2,500 = $8,000.
• Amount remaining after those taxes: $25,000 − $8,000 = $17,000.

If the plan withholds $5,000, the initial payment is $20,000. Under this example’s assumptions, another $3,000 of the distribution’s tax cost remains to be covered. Withholding is a tax payment, not a separate tax or a final tax calculation. Actual liability depends on the full return.

Roth money is not automatically tax-free to withdraw

The cash-out example above applies only to pre-tax money. For a Roth 401(k), a qualified distribution is generally tax-free when the five-tax-year participation requirement is met and the payment is made at or after age 59½, after death, or because of disability. Leaving a job alone does not make a Roth distribution qualified. [9]

A nonqualified Roth 401(k) distribution generally includes a proportional share of contributions and earnings. The contribution portion has already been taxed, while the earnings portion may be taxable and subject to the additional early-distribution tax unless an exception applies. Do not assume you can withdraw only contributions first under the rules used for Roth IRAs. Ask the administrator for the breakdown before electing a cash payment. [9, 11]

Receiving the money first creates a different rollover process

For an eligible rollover distribution from an employer plan paid to you, mandatory federal withholding is generally 20% of the taxable portion, and the usual rollover deadline is 60 days from receipt. For a nonqualified Roth 401(k) payment, this withholding generally applies to taxable earnings rather than the contribution basis already taxed. To roll over the full gross amount, you must replace the withheld portion using other funds. A direct rollover avoids this mandatory withholding. [8, 12]

Confirm that the payment is eligible before relying on this process. For example, an employer-plan hardship distribution cannot be rolled over. Special distributions can have different withholding or repayment rules; leaving a job does not make every payment eligible. [8, 12]

Separate fictional example: a $20,000 pre-tax eligible distribution produces $4,000 of withholding and a $16,000 payment. A full rollover requires depositing $20,000 on time, including $4,000 from another source. Rolling over only $16,000 generally leaves $4,000 taxable and potentially subject to the additional early-distribution tax. Do not use this example as a deadline calculation for a special distribution.

Two situations to resolve before moving money

Outstanding loan: ask whether repayments can continue after separation. If the plan reduces your account by an unpaid loan balance, that reduction is called a loan offset. An eligible qualified plan loan offset related to employment separation or plan termination can have a rollover deadline extending to the federal tax return due date, including extensions, for the offset year. Ask the administrator to confirm its classification. You generally need money from another source to replace the offset amount; the loan itself does not become an IRA loan. A loan default reported as a deemed distribution is different and cannot be rolled over. [13]

Access before age 59½: the separation-from-service exception generally applies to qualifying plan distributions when separation occurs during or after the calendar year you turn 55. It does not apply to IRA distributions. Leaving at 45 and reaching 55 later does not make that earlier separation qualify. Check the plan’s actual withdrawal options before relying on an exception. [11]

If you need immediate cash, write down the exact shortfall and compare available alternatives and their costs. A smaller necessary withdrawal, if allowed, is a different decision from emptying the account automatically.

8. Execute and Confirm Your Chosen Transfer

Choose the destination before asking the old plan to release funds. A direct rollover can be electronic or use a check payable to the receiving plan or IRA for your benefit. A check mailed to you can still be part of a direct rollover if it is payable to the receiving account rather than to you personally. Follow both administrators’ instructions. [6]

Ask which forms and secure submission method each administrator currently accepts. Optional IRS sample forms do not mean every plan uses the same paperwork. Obtain the receiving account’s written instructions and verify the payee and delivery details through a trusted contact before submitting the request. [16]

A simple decision route

1. Are the vested balance, tax categories, and deadlines confirmed? If no, gather the missing records. If yes, compare available destinations.
2. Is there a loan, employer stock, non-Roth after-tax money, or legal restriction? If yes, resolve the special instructions before approving a distribution. If no, continue with the standard comparison.
3. Does the old plan remain suitable and allow retention? If yes, keeping it is an available outcome. If no, or another option fits better, verify the receiving account.
4. Has the chosen destination accepted each tax category? If no, reconsider the destination or obtain corrected instructions. If yes, request the appropriate direct rollover.
5. Has the money arrived, been classified correctly, and been invested as intended? If no, follow up. If yes, archive the records and update your inventory.

A document roadmap for two previous 401(k)s

Fictional planning scenario: a 43-year-old has two fully vested former employer accounts: Account A contains $36,000 of pre-tax money; Account B contains $14,000 pre-tax and $10,000 designated Roth. Assume no loans, employer stock, or non-Roth after-tax contributions. These are organizing assumptions, not a recommendation to consolidate.

The scenario contains $50,000 pre-tax and $10,000 Roth, totaling $60,000. If both accounts move, the receiving records should account for both categories. Their actual transaction values can differ from the initial statements because of market changes, fees, or final contributions.

It is reasonable to resolve one account before beginning the next. If you choose different destinations, record the reason for each rather than forcing both into the same arrangement.

Free 401(k) Job-Change Checklist

Copy this worksheet into a private document or print it and fill it in by hand. Use one column for each former employer account. It is available here without an email signup. Use account labels instead of full account numbers, and keep passwords and Social Security numbers out of the worksheet.

Decision check: I have confirmed the amount I own, recorded each tax category, compared available options, and identified any deadline or special issue. If I choose to transfer, the receiving account has accepted the intended funds.

Completion check: I have confirmed receipt, explained any difference in amounts, checked tax classification and investments, and updated beneficiaries and records. An unanswered field is a follow-up task, not permission to assume the answer.

Use a completion checklist

• Receipt: obtain the posted amount and date from the receiver, not just the sender’s “processed” message.
• Reconciliation: explain any difference using actual transaction values, fees, and remaining balances.
• Classification: verify pre-tax and Roth amounts reached the intended categories.
• Investment: check whether funds arrived as cash and whether your allocation instructions took effect.
• Residual funds: ask whether a final employer contribution or other adjustment will require another transfer.
• Tax records: retain Form 1099-R and, for an IRA rollover, Form 5498 when issued. Check the reporting against your transaction records. [14]

If an amount is missing, a check is misaddressed, or a tax category is wrong, contact both administrators promptly. Keep the case number and agreed follow-up date. Do not send duplicate instructions without confirming the first request’s status.

9. Update Beneficiaries and Your Account Inventory

Once the transaction is complete, make the account manageable for your future self. Check the destination’s beneficiary designations rather than assuming the old elections transferred. Review both primary and contingent beneficiaries.

In most 401(k) plans, a surviving spouse has protected beneficiary rights, and naming someone else may require documented spousal consent. IRA arrangements and divorce-related issues can involve different rules. Verify the requirements with the administrator and seek legal guidance when family circumstances are complex. [2]

Keep an inventory that explains each account’s role

• Account type, former employer if relevant, and administrator.
• Only the identifying digits needed to distinguish accounts.
• Pre-tax, Roth, or after-tax status and the location of basis records.
• Current investment allocation and the fee disclosure date.
• Beneficiary confirmation date and where supporting records are kept.
• Decision made, reason for it, and next review date.

Store full account details securely. An inventory intended for family members should explain how to locate records without exposing passwords or access codes.

Review the inventory after another job change, marriage, divorce, a death in the family, or a major caregiving transition. For the next step beyond this account decision, use HerMoneyPath’s retirement planning guide for women to connect contributions, cash flow, and future income needs.

Frequently Asked Questions

Am I required to move my 401(k) when I leave a job?

Often, no. Ask whether your vested balance can remain and whether any mandatory distribution or plan termination notice applies. There is no universal 60-day deadline that starts simply because your employment ends; the usual 60-day rollover clock concerns an eligible distribution you receive. Respond to any actual plan notice by its stated deadline. [5, 12]

Is a rollover the same as cashing out?

A rollover moves eligible retirement money into another eligible retirement account. Cashing out keeps the payment outside that system. When completing a request, verify that the form specifies your intended direct rollover and receiving account. Similar-looking distribution forms can have very different outcomes. [6]

What changes if my plan contains Roth money?

Ask for the Roth source statement and separate receiving instructions. A mixed account may require more than one payment or destination. Use a direct rollover to move the full designated Roth balance to another employer plan’s designated Roth account. Verify acceptance and obtain the contribution basis and first-year records; the account’s combined total is insufficient documentation. [9]

How do I confirm the money reached its destination?

Log in through the receiving account’s verified website and obtain a posted transaction or written confirmation. Compare it with the sending plan’s final transaction record. A courier delivery receipt proves delivery of a package, not acceptance or posting of a rollover.

Can I roll over two old 401(k)s in the same year?

The IRA one-rollover-per-year rule does not apply to plan-to-IRA or plan-to-plan rollovers. Two eligible 401(k) rollovers can therefore occur in the same year, subject to the relevant rules and receiving account acceptance. Track each separately; the restriction on certain IRA-to-IRA rollovers is a different rule. [6]

What if I already received a check payable to me?

Contact the payer immediately to confirm the distribution date, gross amount, withholding, and whether correction is possible. If the payment remains an eligible distribution paid to you, establish the applicable rollover deadline and replacement-fund requirement promptly. Do not assume leaving the check uncashed pauses the clock; obtain tax guidance if the timing or eligibility is uncertain. [12]

Recommended Reading

• Why Women Should Start Retirement Planning Early — connect this job-change decision with the value of maintaining retirement savings over time.

Conclusion

Your next employer does not have to become the home for every retirement dollar, and an IRA does not have to be the default. The useful choice follows from your vested balance, tax categories, available destinations, costs, and the features that matter to your life.

Begin with one account and one verified document set. If you choose to move money, obtain receiving instructions before requesting a distribution. Finish by confirming receipt, classification, investment allocation, and beneficiaries.

Use the worksheet to identify the next unanswered question rather than trying to finish every account at once. When each decision has a reason and each transfer has confirmation, the retirement savings you built through earlier jobs become easier to manage through the next stage of your career.

Research Context

U.S. federal rules and primary sources were checked on October 7, 2026. Sources include IRS distribution and rollover guidance, Department of Labor participant resources, Investor.gov’s four-option framework, and SEC staff comparison guidance. Individual plan documents and fee schedules were not available; readers must obtain them from their administrators.

The $7,000 small-balance threshold is supported by IRS Publication 560 and the 2026 Form 1099-R instructions. Some general pages retain older limits. Notice 2026-13 supplies updated rollover tax explanations, superseding Notice 2020-62. Notice 2026-49 provides optional sample forms and proposed procedures; it does not require every rollover to use electronic transfers. The 2026 basic employee contribution limit is checked against the IRS’s current-year announcement. [5, 8, 16, 17]

All numerical scenarios are hypothetical. Annual cost calculations assume a constant balance, comparable investment allocations, and only the listed fees. The cash-out calculation assumes a flat federal rate on the entire distribution and excludes state tax and other return effects. Examples show a method for comparison, not typical fees, projected returns, or individual tax outcomes.

Disclaimer

This article provides general financial education and is not personalized investment, tax, legal, or retirement-plan advice. Eligibility, distribution options, fees, vesting, rollover treatment, and deadlines depend on current law, plan documents, and individual circumstances. Confirm transaction instructions with both administrators and consult a qualified professional when needed.

HerMoneyPath does not guarantee any tax outcome, savings, investment performance, or transfer result. To the extent permitted by applicable law, HerMoneyPath disclaims liability for losses or consequences arising from reliance on this general educational content.

References

Primary sources consulted October 7, 2026. Obtain your own plans’ current disclosures and transaction notices before acting.

1. U.S. Department of Labor, Retirement Savings Lost and Found Database and FAQs.
2. U.S. Department of Labor, FAQs About Retirement Plans and ERISA, sections on vesting, plan information, and surviving spouses. Some other sections retain older limits; use the current IRS sources below for the small-balance threshold.
3. Internal Revenue Service, Rollovers of After-Tax Contributions in Retirement Plans.
4. U.S. Securities and Exchange Commission, Investor.gov, Switching Jobs.
5. Internal Revenue Service, Publication 560 (2025), Retirement Plans for Small Business, section on involuntary cash-outs; and Instructions for Forms 1099-R and 5498 (2026), automatic rollover provisions.
6. Internal Revenue Service, Rollovers of Retirement Plan and IRA Distributions, sections on direct rollovers, receiving-plan acceptance, and the IRA one-rollover-per-year rule. Use source 5 for the updated small-balance threshold.
7. U.S. Securities and Exchange Commission staff, Staff Bulletin: Standards of Conduct for Broker-Dealers and Investment Advisers — Account Recommendations for Retail Investors, March 30, 2022.
8. Internal Revenue Service, Notice 2026-13: Safe Harbor Explanations — Eligible Rollover Distributions, Internal Revenue Bulletin 2026-6, February 2, 2026.
9. Internal Revenue Service, Retirement Plans FAQs on Designated Roth Accounts, qualified and nonqualified distributions, rollover, five-tax-year, and recordkeeping sections.
10. Internal Revenue Service, Instructions for Form 8606 (2025), basis and traditional IRA distribution/conversion calculations.
11. Internal Revenue Service, Retirement Topics: Exceptions to Tax on Early Distributions.
12. Internal Revenue Service, Topic No. 413: Rollovers From Retirement Plans, withholding and rollover deadlines.
13. Internal Revenue Service, Retirement Plans FAQs Regarding Loans, deemed distributions and plan loan offsets.
14. Internal Revenue Service, Instructions for Forms 1099-R and 5498 (2026), distribution and IRA rollover reporting.
15. Internal Revenue Service, Publication 590-A (2025), Contributions to Individual Retirement Arrangements (IRAs), regular contribution limits, rollover contributions, and reporting requirements.
16. Internal Revenue Service, Notice 2026-49: Guidance on Section 324 of the SECURE 2.0 Act With Respect to Rollovers, Internal Revenue Bulletin 2026-35, August 24, 2026; optional sample forms, proposed procedures, and additional guidance under consideration.
17. Internal Revenue Service, How Much Salary Can You Defer If You Are Eligible for More Than One Retirement Plan?, aggregation rules; and 401(k) Limit Increases to $24,500 for 2026, IRA Limit Increases to $7,500, November 13, 2025. Use the current-year announcement for dollar limits rather than historical examples on general guidance pages.