dmertz
Level 15

Retirement tax questions

Movement of funds to or from a 401(k) 403(b) or 457(b) is always a rollover and is always reportable, not a non-reportable IRA-to-IRA trustee-to-trustee transfer, so "rollover" is indeed the proper term to be used for the transaction indicated in the question, apparently a "direct rollover."  An IRA custodian would likely only fail to issue a Form 1099-R for the distribution from the IRA rolled to one of these plans if the custodian mistakenly thought the funds were being transferred to another IRA.