To the contrary, Form 1099-R is NOT issued when there is money Out, if it is a trustee-to-trustee IRA transfer.  This should be apparent to anyone, even CFPs, who can read instructions in English:

"Generally, do not report a transfer between trustees or issuers that involves no payment or distribution of funds to the participant, including a trustee-to-trustee transfer from one IRA to another IRA, . . ."

Not surprisingly, when IRS sees a 1099-R from an IRA, it concludes that it must not have been a trustee-to-trustee transfer.  I don't want the client to contact me in 18 months because of a letter from IRS, even though I have what is required to answer it.  I don't work for free, the client shouldn't have to pay for the trustee's mistake, and the CFP is probably driving a bus since the Crash of 2020.