Specifically, 61 percent of Gen X investors and 74 percent of Gen Y investors with assets in former employer-sponsored accounts say they intend to roll those funds into IRAs in 2015. 

The report from Cogent, a division of Market Strategies International, also sets out to define which IRA distributors are best positioned to capture new business, and why. 

Also read: ERISA panel to dig into rollovers

Vanguard, Schwab and Fidelity were named as the top rollover providers most trusted by those looking to move assets from former employers. 

"These leading provider have established themselves for offering low fees and expenses and have strong brand reputations, key factors Gen X and Gen Y investors cite when selecting a rollover IRA destination," said Sharigian. 

Cogent's research also shows younger investors prefer a softer, "more personal" marketing approach, and that providers with established relationships have a potential advantage, especially when they've proven to make younger savers "feel like a valued customer," she added. 

How many of those investors, and the value of the assets that are actually rolled over, remains to be seen, of course. 

As does a new conflict of interest rule's consequences on the transfer of those funds, and whether a rule can be put in place soon enough to affect rollovers in 2015. 

Many in the industry expected that the proposed new guidance would be sent to the Office of Management and Budget by late January. Not only did the DOL schedule its intention to do just that, but a leaked memo from top White House aids signaling support for the DOL's proposal suggested momentum behind the effort to advance the new rule. 

In the memo, aides to President Obama argued that securities brokers' conflicts of interests cost IRA investors $6 billion to $8 billion in savings annually. 

The DOL has been expressing concern over the potential abuses of broker-dealers as they compete for rollover business since 2005, well before the launch of the  "fiduciary standard" – as the conflict of interest rule is formally called – initiative that was unveiled in 2010. 

Also, last year, the Government Accountability Office issued a report claiming plan participants are often subjected to biased information when presented with rollover options. 

And a Bloomberg News investigation found participants in major 401(k) plans like Hewlett-Packard Co., United Parcel Service Inc. and AT&T complained that broker-dealer reps lured them into rolling over 401(k) assets into unsuitable IRA investments. 

In an address at last year's Center for Due Diligence Conference, Fred Reish, an ERISA attorney at Drinker Biddle, suggested sponsors take on fiduciary liability by directing participants to conflicted IRA advice. 

Linda York, VP of syndicated wealth at Market Strategies, said that all of the attention on IRAs by regulators will definitely impact how providers compete for this year's potentially massive flow of rollovers, and how sponsors assess their liability as participants move out of plans. 

"It all boils down to what's in the best interest of the participant. In some cases, it may be better to leave assets in plan," she said. 

"From a fiduciary standpoint, I think sponsors will make sure they provide their participants with information on all of their distribution options."

Also read: New rules for IRA rollovers coming