Assalamu Alaikum warahmatu Allah: Is Zakat due on a 401 K account that will not be used until after retirement (age 55+)? To have access to this fund before then, a person would have to pay penalties to withdraw money from it. The same question regarding stock options from employer, that have not been exercised. Jazakum Allahu Khairan!

AAWW

You need to pay the Zakah as soon as you get your money by the due date, however, paying it annually is optional and preferred to keep yourself in the safe side because your money are under investemant.

Your second question is that clear for me.