Assalam O Allikum, 

I hope this letter finds you in the best of health and iman. 

My question is on the zakat for 401k plan. 

Assuming I have $100000 in my 401k plan and I am 50 years old. 

So, this amount is over nisab but i have resticted access to these funds till I am 60 years old.

Restricted access meaning that if i try to use these funds via withdrawl, i will play penalty and taxes. 

How do i calcaulate zakat on this amount ($100000)?

Shall i deduct penalty and taxes for calculating zakat? or pay zakat on $100000. 

Wassalam,

M. Ahsan