With respect to Marion's retirement plan options,
I have the following thoughts:

1) I believe it to be greatly to Marion's advantage to preserve
her MRSR Pension and to receive $8819.52 annually, and NOT to "roll-over" 
her MRSR assets.

2) Marion is arguably planning to discontinue State service because of
a disability rather than age. I would "contact MRSR to determine" whether
she is "eligible for disability benefits." (cf. penultimate paragraph of
the letter.)

3) If, as seems likely to me, her MRSR retirement plan is eligible for
rollover into an IRA, then she would be required to withdraw, since
her IRS life expectancy us 21.2 years, only 1/21.2 of $32359.58, or
$1526.40 this year, as opposed to the projected $8819.52 she would receive 
from MRSR annually.

4) A second important issue is whether the MRSR funds would be immune to
Medicaid assessment. So far as I know IRA funds have such immunity, but
I'm not sure, given the political situation, the immunity is reliable.

5) The IRA funds are assignable to a beneficiary on death. The beneficiary
then has the option of rolling the inheritance over into an "inherited IRA".
Since as of today, you would inherit $727,470.32 from me, an additional
$32,359.58 from Marion would have little impact on your own financial status.

6) In her last letter, Marion emphasized that she was "enjoying life", and
I think she would welcome the $8819.52 from MRSR as anticipation of an
everlasting income. After 4.4 years, she would be ahead of the game. I would
NOT try to persuade her to roll over her pension. But that, ultimately, is
her decision.

7) If Marion does wish to "roll over" the $32,359.58 into a qualified 
retirement account, I would consider Charles Schwab, whose retirement
account services I have found very efficient.

Charles Schwab & Co., Inc.
Orlando Operations Center
P.O. Box 628291
Orlando, FL 32862-8291