If you’re self-employed, you probably have the option to roll
your 401k over to an IRA even if you plan to remain self-employed. If you do
roll your active, self-employed 401k over, you might be required to offer the
same option to your employees. Speak with a qualified retirement account tax
adviser before undertaking an active, self-employed 401k rollover - rules and
regulations differ based on your location and the number of employees who work
for your company.
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