| Direct Rollover | |
 A distribution of eligible rollover assets from a qualified plan, 403(b) plan, or a governmental 457 plan to a Traditional IRA, qualified plan, 403(b) plan, or a governmental 457 plan; or a distribution from an IRA to a qualified plan, 403(b) plan or a governmental 457 plan. |
|
 Direct rollover assets are made payable to the qualified plan or IRA Custodian/Trustee, never to the individual. A direct rollover is reportable but not taxable. |
|
 Introductory Tour through Retirement Plans - Here you will find tutorials that are each devoted to one the most common retirement plans, explaining how to establish, fund, and then take distributions from it. |
|
Related Terms
 |