Retirement funds (401k, 403b, IRA, pension rollovers) are considered qualified funds under ERISA guidelines. That means you can rollover a 401k or 403b to an IRA, 401k, 403b,etc. and not induce a tax consequence. However, if you accept a check into a personal account, checking, savings, etc., it is a taxable event. I am a Financial Advisor, and a pilots wife. Pm me if you have questions.