Any distribution from the pension plan is reportable on Form 1099-R and on your tax return, but rolling the entire gross amount over to an traditional IRA will make it nontaxable. (Only a trustee-to-trustee of an IRA to another IRA of the same type, traditional or Roth, is nonreportable. A pension plan is not an IRA.) Being nontaxable income, it won't affect ACA PTC.
As HACKITOFF said, done by direct rollover to a traditional IRA no tax withholding is required. A direct rollover will be reported with code G in box 7 of the Form 1099-R.
