However, the check should be made out to <<Receiving Institution>> FBO <<my name>> Roth IRA. Leaving off the "Roth IRA" portion allows the check to be deposited into any of your accounts at the receiving institution. Depositing it into an account other than a Roth IRA would disqualify the transaction from being a trustee-to-trustee transfer even if the funds are subsequently deposited into a Roth IRA. If that happens it would constitute a reportable distribution and rollover rather than a nonreportable trustee-to-trustee transfer.
