The decisions to make with an old 401(k) / 403(b)

CNBC discussed the benefits and options of a rollover from an employer retirement plan at a change in employment:

"One of the items often ignored with a drop in income is that these years can be helpful for tax planning," said certified financial planner Robert Schmansky, owner of Clear Financial Advisors. Schmansky is a certified financial planner and enrolled agent.

"A period of unemployment is an opportunity to be in a lower tax bracket," he explained. "It isn't odd to see individuals in extremely low brackets or negative taxable income situations where they should consider paying the [withdrawal-triggered] tax at a low rate, withdrawing funds … and never worrying about the taxes again."