The article I linked includes helping you understand what type of trust, matters; what type of beneficiary, matters, for there to be an inherited IRA.

I never replied it isn't allowed. I replied every detail matters.

"Transferred" typically is used to describe from one IRA account to another. If the Trust was the beneficiary on the IRA account, you might be explaining ownership was then to the Trust. And the trust can pass on the IRA account, or have gotten a Distribution (all the money) and passed on the money (which would explain the 1099-R) or the Trust got a 1099-R because the Trust gets the RMD distribution until it gets rid of the account. Code G means Transferred directly. But you also used the word Rollover, which means a distribution and a re-deposit to a new/existing/different account. That would imply the Trust already held an IRA account, perhaps from that same decedent?