Client is under 59 and has several retirement accounts (sep-ira) in certificate of deposits at bank that are maturing. Not paying much interest. He wants to do trustee to trustee transfer to his sep at broker. He tried to have it done by signing trustee to trustee transfer forms with broker, which sent it to bank. Bank still has not done trustee to trustee, and apparently renewed the sep cds. Can he go directly to bank and have bank close sep cd accounts and have bank prepare a check directly payable to broker? Will this still qualify for trustee to trustee transfer, or will bank issue 1099-R?