Retirement tax questions

Assuming the pension is a "qualified" plan, see this chart.

https://www.irs.gov/pub/irs-tege/rollover_chart.pdf

 

You can roll it over to almost any other type of retirement account.  Of course, if you rollover a pre-tax plan to a Roth account, that is a taxable conversion.  If you don't want to pay tax, you will roll it over to another pre-tax account.  To avoid problems with withholding, do a direct transfer between the 2 plans rather than having the pension send you a check that you forward to the new plan.