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

Reason #1: You can't borrow from an IRA. Though we hope participants won't need this option, it's sometimes comforting to know it's there. With an IRA, participants can only take withdrawals and, depending on when they take them, they could be hit with a penalty. In an employer-provided retirement plan such as a 401(k) or 403(b), participants can often borrow up to half of their savings. For some, especially in a tight economy, this could be an important option to have available.

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