Pension & Retirement Fund Zakat:
Two scholarly views:
View 1: Accessible funds
Pay Zakat yearly on vested amounts you can access
View 2: Upon receipt
Pay Zakat only when you receive pension payments
Recommended approach:
- If you can withdraw → include in zakatable wealth
- If locked until retirement → pay when received
401(k)/IRA (US):
Most scholars say pay on vested amounts.
For your specific situation, please consult a qualified scholar or your local mosque.
And Allah knows best.