Also see the IRS interpretation of those rules in the 1099-R instructions page 6
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/i1099r.pdf">https://www.irs.gov/pub/irs-pdf/i1099r.pdf</a>
Transfers
Generally, do not report a transfer between trustees or issuers that involves no payment or distribution of funds to the participant, including a trustee-to-trustee transfer from one IRA to another IRA, valid transfers from one section 403(b) plan in accordance with paragraphs 1 through 3 of Regulations section 1.403(b)-10(b), or for the purchase of permissive service credit under section 403(b)(13) or section 457(e)(17) in accordance with paragraph 4 of Regulations section 1.403(b)-10(b) and Regulations section 1.457-10(b)(8).
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
