What is the difference between rolling over a pension to an IRA vs rolling over a 401k to an IRA?

Rolling over a pension to an IRA typically involves transferring a lump sum payment from a defined benefit plan, where the retirement benefit is calculated based on salary and years of service, into an IRA. In contrast, rolling over a 401(k) to an IRA involves transferring funds from a defined contribution plan, where contributions are made by employees and/or employers, based on a set percentage of salary. Both options aim to maintain the tax-advantaged status of retirement savings, but the nature of the accounts and the benefits they provide can differ significantly. Additionally, the rules governing each type of rollover may vary, influencing the options available to account holders.