401(k) plan participants separating from their employers must
decide what to do with their plan savings. Many roll over their
plan savings to IRAs. As GAO previously reported, there is concern
that participants may be encouraged to choose rollovers to IRAs in
lieu of options that could be more in their interests. This book
identifies challenges separating plan participants may face in
implementing rollovers; obtaining clear information about which
option to choose; and understanding distribution options.
General
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