Death Benefit

My daughter in law received a lump sum payment in the form of a check from the U.S. Civil Service Retirement and Disability Fund for either any unused contributions made to the fund or any accrued annuity payable at the time of her grandmother's death. The title of the form is Final Statement of Lump Sum Death Benefit Payment.

Is it possible (legal) to roll this into her existing retirement account in order to defer the tax liability? Thank you.