Eligible funds from a 401(k), 403(b), TSP, or another IRA may generally be moved to a self-directed IRA without immediate taxes or penalties when completed as a direct rollover or transfer.

If funds are paid directly to you instead, different rules apply. Generally, an eligible rollover distribution must be deposited into an eligible retirement account within 60 days to avoid potential taxes and penalties.

Tax treatment and rollover eligibility can vary based on the account type and individual circumstances.