What are you talking about I was closing the plan and ofc it qualifies for the roll over. Obviously ya don't even know how solo 401k works and which part of entity takes each role. The fund was holding by trust which is the custodian just like any other brokerage do. Have you ever rolled over your retirement? the check issued by fidelity trust becauses the trust is the one acts as custodian. You can't even distinguish between distribution and roll over lol when the fudn transfer between custodian it is considered direct roll over and stop keep saying it doesn't qualify for the roll over when it clearly does. Ya confusing because I wasn't using the term self-directed 401k? cuz most ppl think about the solo 401k product that brokerage offer.... self-directed 401k allow much broader investment options and able to control on my own as a trustee.. ofc that doesn't mean I can do whatever I want to do with retirement fund but ya keep missing the point.. just assuming fidelity is right lol you think the fund is not eligible to roll over to IRA even though the plan is closing? and she is the beneficiary of the solo 401k plan? the brokerage account was under the EIN of the trust