Hello,

I have a client the needs fund an Annuity IRA and they thought their pension from their work would be able to fund this. The pension is now delaying the payments and the client is looking to fund the annuity from their traditional IRA. Would this be considered a trustee to trustee transfer (non-reportable) or an aged based distribution? The client needs to fund the annuity by the end of the week and was under the assumption the funds would be made available through their pension.

Thank you.