401k must be moved! I am retired...what should I do?

The company I retired early from went bankrupt. Merrill Lynch is currently holding 401k. I currently have 110,000.00. $25,000. from ML retirement acct. fund went into government fund with 8 mo. distribution to avoid crash. 25,000.00 and additional 12,000 were A Cl front loaded stocks. My CPA says roll into a traditional bank IRA--he was unaware of the distribution freeze and front load when I asked him this. I will be needing this money in 6-8 years. Should I roll it all over including 37,000.00 front loaded stocks. or what? Any suggestions would be greatly appreciated! I am very conservative and wishing to incur minimal fees. Thank you!