We always talk about rolling an employer-sponsored retirementplan into an IRA, but we rarely talk about the reverse scenario.Although an IRA rollover has many benefits, it's not always thebest savings plan for your client's employees. Consider somereasons rolling IRA funds into their employer plan might make moresense for them.

Reason #1: You can't borrow from an IRA. Thoughwe hope participants won't need this option, it's sometimescomforting to know it's there. With an IRA, participants can onlytake withdrawals and, depending on when they take them, they couldbe hit with a penalty. In an employer-provided retirement plan suchas a 401(k) or 403(b), participants can often borrow up to half oftheir savings. For some, especially in a tight economy, this couldbe an important option to have available.

Reason #2: You'll have to wait longer to pullout your savings in an IRA. IRAs usually require you to be at leastage 59 1/2 in order to withdraw without a penalty. With anemployer-sponsored plan, employees may take penalty-freedistributions if they separate employment at or after age 55.