dmertz
Level 15

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@Opus 17 , a trustee-to-trustee transfer of one IRA to anther is not a "direct rollover."  Properly used, the term "direct rollover" applies only to the movement of funds to or from an employer plan like a 401(k).  A trustee-to-trustee transfer of an IRA is neither a distribution nor a rollover, which is why it is not reportable.