TP had large 401(k) with company which was bought out, and employment was terminated. 401(k) was transferred in a direct-trustee-to-trustee transaction, but apparently it went through a 3rd party who deducted a "processing fee." So the amount rolled over was $45 less than the full amount of the account. This same outfit also issued a 1099-R for the transaction, showing the full amount of the account with a Code G. That is what was reported on the return and rollover indicated. However, the 5498 just issued from the receiving custodian is $45 less than this amount. Is it worth getting into a snit about this? Client is anal. This company says they have been instructed to do it this way, and the IRS has never questioned it. And I don't see any deduction here for the $45 either.