Assume a non-contributory DB plan. Plan provides for a pre-retirement lump-sum death benefit equal to 3 times annual salary. Is this benefit life insurance proceeds and, therefore, not eligible for rollover treatment or is it a taxable distribution and, therefore, eligible for rollover treatment?

From the limited information in the message, it would appear that the distribution would not be treated as life insurance proceeds and would be a taxable distribution from a plan. Assuming that the plan is a qualified plan, the distribution would be eligible for rollover if the beneficiary is a surviving spouse except to the extent that any portion would be a RMD. The distribution would not be eligible for rollover if the beneficiary is anyone other than a surviving spouse.