随着我们的经济开始复苏，越来越多的工人将寻找新的工作. 事实上，最近的一项调查指出，三分之二的员工想找一份新工作. So what happens to their 401(k)s when they leave?
For many people, nothing, according to Fidelity Investments. In a recent study, 该公司发现，超过70%的跳槽者将他们的退休投资留在了前雇主的计划中. Of those staying with their old plan, nearly 60 percent were satisfied with their plan’s features, 而27%的人表示他们只是没有时间或兴趣采取行动. 只有18%的换工作的人计划把钱转到个人退休账户或当前雇主的计划中. Nearly a quarter of those surveyed were not sure what they were going to do.
许多雇主在鼓励员工加入401(k)计划时遇到的惯性，似乎同样适用于员工跳槽时转移退休账户. 所有这些不活跃的参与者可能会消耗你的养老金计划的管理——如果你有足够多的不活跃账户, 他们甚至会使你的小退休计划变得足够大，需要进行ERISA审计.
When former employees become inactive participants in your pension plan, 与他们失去联系变得很容易，与他们沟通变得更加困难. Former employees are not readily available for staff meetings, accessing your company’s intranet or receiving staff emails. If they move from the last known address on your records, 您可能无法与他们沟通计划变更或投资选择, which could lead to 404(c) compliance issues.
即使保持不活跃的账户会给你带来管理上的噩梦, 同样重要的是要注意，减少小额和不活跃的参与者余额可能不是你的财务顾问会鼓励的. We’re not speaking ill of financial advisors, 他们只是根据计划资产的一定比例得到补偿. Financially, 他们不会鼓励你的公司摆脱不活跃的参与者，也不会提醒你对他们进行评估.
作为退休计划的受托人，你可以遵循的两个最佳做法是积极鼓励离职员工将他们的401(k)余额展期，并使展期过程尽可能简单.
在离职过程中为离职员工提供转职选择. Clearly communicate the participant’s options, 整理好文件，以便离职的员工可以方便地归还.
Auto-Enroll IRA
Employers can set up an automatic IRA rollover for departing employees. With an automatic rollover option, at the time of separation from employment, 计划参与者会收到一份书面通知，告知他们的计划将自动转到特定地点的个人退休账户中，除非他们在截止日期前启动转到自己选择的计划的过程.
Keeping the 401(k)
If separating employees decide to keep the balance in their existing 401(k), they’ll need to ensure that they have the minimum amount required. However, 重要的是要提醒即将离职的员工，他们将无法再为该计划做出贡献, because they’ll no longer be on the payroll. Job changers are also responsible for keeping tabs on this account, should it change record keepers or move.
Rolling to a New 401(k)
如果离职的员工将他们的旧401(k)账户余额转移到新工作的401(k)账户, there will be no taxes or penalties. 最重要的是，他们保留了所有的退休金，现在可以在新工作中增加一些. However, 他们会询问新雇主是否需要等待一段时间才能参加新雇主的保险计划. 如果是这样，他们会想让他们的钱留在旧的计划或滚动到个人退休账户.
Rolling Over to an IRA
如果换工作的员工将钱从他或她的旧401(k)转入个人退休账户, the transfer will occur without incurring taxes or penalties, and they’ll also be able to contribute to the IRA at their discretion. 与401(k)计划相比，离职员工将有更多的投资选择，限制也更少. He or she can also roll the 401(k) money into a Roth IRA, 但需要为这笔钱纳税，除非它是税后收入的展期. A financial advisor can help them through this process.
Cashing It In
This option has the most serious ramifications for job hoppers. They can take their 401(k) and cash it in, but if they take a full payout, they’ll have to pay taxes of 20 percent on it, plus incur a 10 percent penalty if they are below age 59 and a half. If they don’t have another retirement plan, 他们现在没有退休金——这意味着他们必须从头开始，他们的储蓄将会落后.
如果一名前雇员确实拿了全额奖金，但后来又决定不应该拿, 美国国税局允许从401(k)账户中提取资金的60天内将其转入个人退休账户. 当他或她从401(k)中取出钱时，个人仍然要纳税, 因此，他们将负责找到现金，使他们的个人退休账户的缴款达到401(k)的提款水平. However, when they file their federal tax return, 他们将获得401(k)的税收抵免和10%的罚款.
Aggressively follow up on inactive participants on a yearly basis. Often when an employee leaves your business for another position, it is a chaotic time when details – and paperwork – can be lost or forgotten. 如果你在一年后向前雇员提供同样的展期文件, he or she may be in a better position to make the transition. For example, 他或她可能有资格参加新雇主的401(k)计划，或者更有资格与财务顾问建立个人退休账户.
每年花点时间检查一下公司不活跃的401(k)计划参与者，并联系那些账户余额较小的人. 这对于参与合并或收购的雇主来说是一个特别重要的做法, 以及那些经历频繁人员流动的行业(如零售或快餐行业)或由于经济衰退而经历了比正常数量更多的裁员的行业.
By closely managing your company’s inactive 401(k) participants, you’ll spend less time on administration to participants that aren’t there, 降低每位参与者的费用，并保持更高水平的计划沟通法规遵从性.
Note: 此内容在上述发布日期是准确的，并有可能更改. 在就本文所载的任何事项采取行动之前，请寻求专业意见.