Is a 100 K roll over from an employer funded Retirment fund into a traditional IRA taxable?
No. The roll over would not be taxed.
No, this is not a taxable event. It is required to be reported on Line 5a of 1040 but is not included in the taxable amount on line 5b.
Did you get a 1099R for it? What code is in box 7? Did they take any tax withholding out of it?