PULLYA: U said a mouthful. See my post 5890. I jumped through hoops. WITH wife gone, and she worked for HEB, great company, had to roll all into another fiduciary, or get slammed by IRA. When I left Civ Fed service, since I was old enough, rolled over as much as I could, and pulled out rest and paid bills off. I did not have to pay the 10% IRS penalty tax, but the money I pulled was a pre-tax investment and got hit as 100% income, grrrrrrrrrrrrrrrr.