The Black Box

[WinLoseOrDraw]

you may not even have to change brokerages: my last 401k was with Fidelity, i filled out one form, it became an IRA at Fidelity. there is no withholding if the rollover is direct, and many brokerages (Fidelity, for sure) will even let you opt out of the withholding if you take the non-direct route.