You might want to consider if there are any other aspects involved. Some plans allow you to participate in the company health insurance plan at group rates when you retire early. If that is an option, you may want to factor it into your thinking.Other things being equal, I would give careful consideration to lumpsum/IRA. That gives you control of the funds and lets you pick your own custodian and investments and distributions that fit your needs. This does depend on finding the right investment choices. But you know your level of expertise in that area. That too should be considered as you decide.
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