<prompt> Human: My dad passed away last month from cancer at 61. He had a pension from his company to the amount of 868k. My mom isnt sure what to do with this, my dad also had a 401k with roughly the same amount in it. Should she roll the lump sum to the 401k? How would she be able to access this? She is 65 at retirement age and will need to withdraw easily from this, we just want to make the right decision so we dont lose a bunch of money. What are the tax implications ?  <response>: Most pensions have some sort of annuity payout option, but in this case it would depend what the survivor provisions were, since it was his pension. 