My employer takes a portion out of every paycheck and also adds an amount from the company’s behalf, and deposits it into a 401K retirement account. I have no access to those 401K funds until I reach retirement age. For khums purposes, what is the right approach out of the following:

1. Is it correct to wait until retirement when I have access to the funds, and then take out khums yearly at that time as the money is distributed?
2. Or should that deposit be considered part of current income, and take out khums on it now yearly even though I have no access to the money? This option would be difficult because I cannot remove a portion of the 401K deposit for khums since I have no access to it, and would be forced to reduce current living expenses in order to cover khums out of pocket.
3. Some other approach?

Jazak’Allah