Client's husband died 10 years ago. In 2019, she finds out that he set up his retirment plan with his company for spousal benefits. When he died, she sent the death certificate, but the company failed to send her the money she was entitled to. Now they have realized that she is entitled to this pension, and have paid her 10 years worth. If she had received it in annual payments as it was set up, she would not have had to pay taxes as her income was too low. Now, since she received 10 years worth, her tax liability is substantial. Is there any recourse for this?