Rollover inside same plan

[cdavis25]

We have a spouse that wants to rollover the assets of his deceased wife. They are both participants in the plan. He will simple roll her balance into his balance inside the plan. Is this considered a rollover or transfer? Would you do a 1099R? I am assuming this is allowed. The dark matter in my brain is saying their was a Q/A at an ASPPA conference in years past, but I can't find it.

[Lou S.]

Rollover

1099-R