I do have one thought that might or might not be relevant. When my father retired from state employment, he had the option of taking a larger pension that would end on his death or a lower payment that would end on his death or the death of my mother, whichever came second (a survivorship benefit). Possibly, if he tried to cash that out to roll it over, the IRS would consider that some of the payout was due to the extended life expectancy calculation from the survivor benefit and would not be eligible to roll over to an individual account.
