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Qualified plans have tax-deferred contributions from the employee, and employers may deduct amounts they contribute to the plan. Nonqualified plans use after-tax dollars to fund them, and in most cases employers cannot claim their contributions as a tax deduction.

Qualified vs. Nonqualified Retirement Plans: What's the Difference?
investopedia : ask : answers

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What is the difference between a transfer and a rollover? A transfer is used to move funds from one institution to another without changing the account type. A direct rollover is used to move funds from an employer plan to another account type like an IRA, without having to pay taxes.

IRA Transfer vs. Rollover: What's the Difference? - The Entrust Group
theentrustgroup : blog : difference-transfers-from-rollovers

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