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I have been thinking lately about the pros and cons of leaving my former 401(k) at Vanguard or converting it to a Roth IRA. I have heard somewhere that 401(k) accounts are not guaranteed. By guaranteed, I mean that if a company goes under that employees can lose all the money in their 401(k) accounts. Is this true? I will cross post on the Foolish 401(k) board as well.

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