@aburks1021 If you are over 55 and you retired, there is no 10% penalty. Did you take the distribution as a partial lump sum option, if so you can rollover the entire amount within 60 days to your own Roth IRA, or you can fund (up to maximum depending on income, age, filing status) to your wife's Roth IRA, but you will add that amount to your income. (no penalty) The other posters that answered you question probable aren't familiar with the TX retirement plan.
