You may directly roll over eligible distributions to an IRA or another qualified plan in two ways. You can have your payment either paid as a direct rollover or paid directly to you. Your choice will affect the tax you may owe. In either case, the rollover amount must equal at least $500.
To help you determine the best way for you to receive payment of your account and understand the tax consequences of the benefits you receive, you should consult a qualified tax advisor.