Mary Jane's husband died this year. He had a qualified plan at work. Mary Jane, age 53, also has a qualified plan at work. She doesn't need his qualified plan money now or in the immediate future. Since her husband's death, she is uncertain whether she will retire early or not. She would like to roll the qualified plan over into her name. Which is a workable alternative for her?

Do a direct rollover into an IRA account in her name.

Do a direct rollover into her qualified plan at work.

Take a direct distribution and open an IRA account in her name.

Leave the funds in her deceased husband's qualified plan and change the name on the account to her name.