They aren't included for the means test, but then they also aren't available to pay tuition.
What exactly are you referring to here?
Not included in the means test = FAFSA pretends you do not have this money, it is not considered in the calculation of your Estimated Family Contribution (EFC).
Means = financial resources or assets Not available to pay tuition = Withdrawals from 401K accounts are typically not allowed until age 59-1/2. Withdrawing from 401K accounts early typically incurs a hefty penalty. When 401K funds are withdrawn to make them available to pay tuition, the amount of the withdrawal is taxable income, and is used in calculating the EFC.