Nancy O'Brien made it a point to understand the distribution rules in her qualified plan. Nancy would like to do a direct rollover to her tax-advantaged retirement plan. Which of the following is not a characteristic of a direct rollover? Group of answer choices The check should be made payable to Nancy. The rollover check should be made payable to the custodian of the retirement account for Nancy's benefit. The after-tax contributions should be directed to Nancy's Roth IRA. The pre-tax contributions should be directed to Nancy's traditional IRA