Tax Reporting for transfer to purchase service credits

[MATRIX]

I was wondering if a 1099R is needed to report a transfer from a governmental 401k plan to a governmental defined benefit plan to purchase service credits? Form 1099R instructions state to not report a transfer but appear to apply in the context of 403b and 457b plans. Thanks for any insight!

1099R Instructions

[Peter Gulia]

For questions about a transfer or rollover from an individual-account retirement plan to purchase service credit under a governmental defined-benefit pension plan, including how to tax-report such a transfer or rollover, the expert is Carol Calhoun.

https://www.venable.com/professionals/c/carol-v-calhoun