"Unknown if participant has owned the Roth for at least 5 years, but he/she is either: • At least 59 ½ • Deceased • Disabled"

There is nothing Wrong with T. It is simply a flag for "doesn't need to pay a penalty, but might need to pay taxes."

"There are certain situations in which the 5-year rule for Roth IRAs can be ignored. You may take tax-free distributions from your Roth IRA at any time, at any age, and from any source (contributions, conversions or earnings) for any one of the following reasons:

• Making a down payment on your first house (withdrawal amount capped at $10,000)
• Paying for higher education for yourself, your spouse, your children or your grandchildren (withdrawal amount capped at $10,000)
• Paying for health insurance premiums
• If you become unemployed
• Paying for medical expenses that exceed 10% of your adjusted gross income (AGI)"

"and rolled it to a bank."

You need to know the type of Account. Bank is the financial institution. Not "rolled" or transferred to Bank. Get the 5498, or ask about the Account. Just like "rolled to Fidelity" doesn't tell you Distributed, Converted, or Transferred.

You don't change the code. The issuers uses the code for what they know, not what the client has in the rest of their financial picture nor what they did with the money. That part is your due diligence.