Does moving funds from Simple-IRA to IRA generate a 1099-R?

[BK2000]

I moved all the money from my old Simple-IRA from institution-A to an existing IRA in institution-B in 2024; account closed. The 2-year rule for Simple-IRA was met. The two institutions handled it directly. Hence this is tax free event.

But I was expecting to receive a 1099-R (with box G checked):

Institution-A has since disabled my online access, so I contacted the local Rep/advisor assigned to me and he said that since this is a non-taxable event, no tax documents will be issued.

I researched online and have not been able to find a conclusive answer to my question: Does moving funds from a Simple-IRA to IRA between two institutions generate a 1099-R?

My understanding so far is that if the funds were TRANSFERRED between identical accounts, then no 1099 would be generated. However, "I am interpreting" that since these two accounts are not identical (Simple-IRA > IRA), then this is not a TRANSFER, rather considered a direct ROLLOVER and hence a 1099-R should be generated (with box G checked).

The end objective is to do my taxes correctly. I would appreciate your comments.

[Mike9241]

https://drsfp.com/understanding-trustee-to-trustee-transfers-direct-rollovers-and-indirect-rollovers 

Trustee-to-Trustee Transfers

They involve the direct movement of funds from one retirement account custodian (or trustee) to another, with the funds never passing through your hands.

The main benefit of a trustee-to-trustee transfer is its logistical simplicity (at least for you). This shows up in three ways

1. Trustee-to-trustee transfers are not reportable events for tax purposes, so a 1099-R (which is used to report distributions from retirement accounts) isn't issued. This is one less thing to deal with at tax time.

[BK2000]

@Mike9241 

Thank you for this. Please help with my confusion: How is this different from rolling over a 401k to an IRA? Every time I did that it triggered a 1099-R (w/ box G checked), although the funds went directly from institution to institution and not thru my hands. TIA.

[BK2000]

I have continued my research and still nothing conclusive on Simple-IRA to IRA move. Some have reported that they received a 1099-R w/ box G checked while others didn't. In all cases, I am referring to the situation where the funds have only been handled directly between the two institutions - in other words Trustee-to-Trustee transfer. I just reviewed my own records very carefully where in my past few 401k transfers to my IRA, all of them have been Trustee-to-Trustee transfers where the funds never passed through my hands, and yet in all cases I received a 1099-R w/ box G. I am 100% confident about the clarity of my records.

I can only conclude that different firms are handling it differently. The other side of the coin is that, I guess, who cares? If the firm issues a 1099-R, both the IRS and the tax payer will receive it.  If they don't issue it, then neither party will receive it.