In some plans there is a provision called an in-service distribution which will give you access to vested employer contributions that have been in your account for a period of 2 years. Once you have determined with your employer that you can directly rollover your funds, the first step is to establish an IRA at Entrust. Your pre-tax dollars will need to be rolled over to a Traditional IRA. If you have a designated Roth account in your 401(k) you will need to establish a Roth IRA to receive those funds.