Re: IRA rolled over to trust was then passed on to beneficiary as inherited IRA (non-taxable). 1099-R was issued to trust (code G). Do I need to "distribute" IRA from 1041? - Intuit Accountants Community

Thanks for replying. The IRA was transferred to the trust (i.e. rolled over), then transferred to the trust beneficiary. This is allowable. Natalie Choate addresses this here: https://www.morningstar.com/articles/1026541/can-a-trust-transfer-an-ira-to-a-trust-beneficiary