Traditional IRA transfers and rollovers are two methods of moving retirement assets between IRAs and retirement plans. 

With an IRA-to-IRA transfer, the assets are moved directly from one IRA to another, often from one financial organization to another, with no constructive receipt of assets by the IRA owner. 

In an IRA-to-IRA rollover, a financial organization distributes the IRA assets to the individual who subsequently makes a rollover contribution, if eligible, to the IRA. 

Note that Traditional and savings incentive match plan for employees of small employers (SIMPLE) IRA assets can be directly and indirectly rollover over to an eligible employer-sponsored retirement plan. IRA-to-IRA transfers are nonreportable transactions, whereas rollovers (including retirement plan direct rollovers) are reportable.