Husband/wife passed away in same year. Almost 6 months apart. A trust has been set up I guess long time ago. The IRA under her social security number which she passed she was the last one to pass - was transfer from one financial institute (Merrill Lynch) to another institute before 60 days were up. The 1099R is under the wives ss# transfer to the trust coded in box 7 - 4. So is the transfer ok and not taxed to the individual tax return?