Is there a tax penalty for a 401k distribution if it was directly transferred to another retirement account?

[DoninGA]

If this was a trustee-to-trustee transfer there are no penalties assessed

[Opus 17]

Not if you do it correctly.  A failed rollover can sometimes have major task consequences.  

Why do you ask?  Are you seeing a penalty in the program?  We may need more details about your situation.