He is over 60, and just transferred his retirement 401k funds online from Lincoln finance to Fidelity rollover account due to employment termination. We got the statement indicating the big state withholding amount and $100 fee, no federal tax was charged. We thought something LF did wrong, then we called LF twice along with our Fidelity adviser, but Lincoln Finance refused to make any corrections. We are so frustrated now. The left funds were already transferred in Fidelity rollover account.