Trustee-to-Trustee Transfer
A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. Because there is no distribution to you, the transfer is tax free. Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers.
Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute to another retirement plan. The contribution to the second retirement plan is called a “rollover contribution.”
Note.
An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan.
Kinds of rollovers to a traditional IRA. You can roll over amounts from the following plans into a traditional IRA:
A traditional IRA,
An employer's qualified retirement plan for its employees,
A deferred compensation plan of a state or local government (section 457 plan), or
A tax-sheltered annuity plan (section 403 plan).