Retirement tax questions

Why do you say 401k in your question?  A 401K is NOT an IRA.  They are controlled by different tax laws even though they have a similar purpose.  There is no one-per-year limit on rollover checks from a 401k to an IRA, only on IRA to IRA rollovers.

 

(But in any case, it is always safer and better to do a direct transfer.)