More investment options. Still eligible to roll over assets to new employer's plan. Cannot take advantage of favorable tax treatments like income averaging. 2 Certain investment options in your employer's plan may not be available in an IRA rollover. Some companies allow new employees to roll over proceeds from former employer s plan.
Assets remain tax deferred.
Avoids current income tax and tax penalty. Limited investment choices. Limited access to assets. New restrictions possible. Assets remain tax deferred.