Retirement tax questions

Amounts from pension or even other IRAs can be rolled over into an IRA. If a 401k type of pension or a Traditional IRA are rolled into another Traditonal IRA, it is not taxable since they are funded with pre-tax dollars. If a pre-taxed fund is rolled over into an after-tax IRA (Roth), then it is taxable. The conversion amount will be included in your taxable income.