I had a referral from a CPA and during our discussion they told me they have Roth accounts in two different banks. They wanted to consolidate and asked for one of the Roth’s to transfer directly to another bank. It appears this was processed as a distribution rather than a trustee to trustee transfer. Roth has been opened for several years and they are in their 70’s. Client wants this back in the Roth for continued tax free growth – is that possible given this was due to the bank’s error?