I have continued my research and still nothing conclusive on Simple-IRA to IRA move. Some have reported that they received a 1099-R w/ box G checked while others didn't. In all cases, I am referring to the situation where the funds have only been handled directly between the two institutions - in other words Trustee-to-Trustee transfer. I just reviewed my own records very carefully where in my past few 401k transfers to my IRA, all of them have been Trustee-to-Trustee transfers where the funds never passed through my hands, and yet in all cases I received a 1099-R w/ box G. I am 100% confident about the clarity of my records.
I can only conclude that different firms are handling it differently. The other side of the coin is that, I guess, who cares? If the firm issues a 1099-R, both the IRS and the tax payer will receive it. If they don't issue it, then neither party will receive it.
