Added a hard ship clause to private pensions held by a private company

Private Companys set up employees a pension and take advantage of the tax code for exemptions for the deposit of the money added to the account which the government over see and sets the rules on payouts ,Most people will never see ths full amount of the pension If the person dies the company takes half the money back and the spouce is only left with half and recives only half of the payout . A person can show a true hardship the company should not loss the tax breaks for paying out the pension also as far as taxes the person with the hard ship should be given a option to spread out the tax burden for up to over 10 years max same with the state taxs.This would also help the economy with the influx of new money