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It depends on what investments are available to you in your 401K. The main advantage to rolling over to an IRA is that your usually will have more choice of investments and more control of same. If you have company stock in your 401K you should consider taking that out as an "in kind" distribution whereby you pay
Fed tax on the cost basis of the stock in your 401K and any capital gains can be deferred until you sell the stock. Good luck.
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