"A 57-year-old executive wanted to retire this year. He had 401(k)s worth about $1 million in total from his past and current employers, and he was concerned that his adviser was too quickly pushing him to roll the accounts into an individual retirement account.... One issue was that rolling the money into an IRA would limit the executive's ability to tap the money over the next few years.... The bigger problem was that the approach could potentially land the man with a higher tax bill. The man had worked at a local power company for 40 years, and his 401(k)s were largely composed of highly appreciated company stock."