Retirement tax questions

What type of retirement money?  Was the withdrawal from a tax deferred retirement account, such as a 401(k) or an IRA?  Or was this from a employer pension?

 

Was this a trustee-to-trustee transfer, directly from one tax deferred account to another tax deferred account?  Or did she withdrawn the funds and then rolled this over amount to another tax deferred retirement account within 60 days of the withdrawal?