New IRS Ruling on 401(k) Matching: Flexible Funds or Savings Risk?

Americans May Soon Get a Choice to Apply Employer Matches to Debt Repayment—But Is It Worth It?

The IRS has introduced a change to 401(k) company match options, offering employees at one company the choice to allocate part of their employer match toward student debt or health reimbursements, rather than only retirement savings. While this flexibility could ease financial burdens, some experts warn it might also risk workers’ long-term savings goals.

Choosing Where Your 401(k) Match Goes

This August, the IRS issued a private letter ruling allowing an unnamed company to give employees a choice: designate employer-matching contributions to their 401(k) or apply it toward student loans or health reimbursements. Each year, employees can decide how they want to direct their employer match. If they don’t make a selection, funds will automatically go to retirement savings.

Although this ruling currently applies only to the requesting company, it’s being viewed as a potential stepping stone toward broader flexibility in 401(k) matches. If adopted widely, this could allow more Americans to target non-retirement financial priorities using their 401(k) match—but is this shift financially wise?

Potential Upsides of a Flexible 401(k) Match

Should the IRS allow other companies to adopt this approach, employers could gain a compelling recruitment advantage by offering employees support beyond retirement, addressing immediate concerns like student debt and health costs.

For employees, a flexible match could help them address current financial challenges, possibly avoiding the need to leave “free money” unclaimed. According to Fidelity, approximately 22% of employees don’t claim their full 401(k) match because they can’t afford to save for retirement while covering monthly expenses. With this new option, more workers might take advantage of employer contributions, potentially reducing debt faster and making future retirement contributions feasible.

Those currently maxing out their 401(k) match might also find value in redirecting some contributions temporarily to debt repayment or medical bills, giving them room to manage current obligations.

Potential Drawbacks of Diverting 401(k) Contributions

However, shifting 401(k) match contributions away from retirement comes with risks. One major drawback is the loss of compounding, the process of reinvesting returns to generate additional earnings, which is especially valuable in long-term retirement planning. For many Americans already lagging in retirement savings, reducing employer-funded contributions could further impact their future financial security.

Data from the Federal Reserve shows that for households with people aged 55 to 65, the median retirement savings is only $185,000—falling short of what most people need for a comfortable retirement. Additionally, nearly one in four Americans lack retirement savings altogether, with 27% of retirees having saved nothing.

This flexibility could also lead some workers to prioritize debt repayment, like student loans or medical bills, over retirement contributions. While becoming debt-free is a valuable goal, retirement funds often offer a higher long-term return on investment, especially since student loans generally carry manageable, tax-deductible interest and are structured for gradual repayment.

Is Flexible 401(k) Matching Right for You?

If more companies begin offering flexible 401(k) matches, employees should weigh the benefits carefully. While the choice could provide relief for current financial concerns, the potential trade-offs in retirement savings could have lasting effects. For most, maintaining a strong retirement savings habit might be the safest course—unless debt is a significant financial burden.

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