pension take lump sum or annuitypension lump sum vs monthly annuitypension payout lump sum or annuitylump sum vs annuityretirement lump sum or annuityannuity lump sum paymentlump sum payout or annuitycalculate lump sum vs annuitylump sum versus annuitylump sum annuity taxrollover pension lump sum into 401kretirement annuity tax free lump sum