Taxpayer died and executor changed his IRA from Merrill Lynch to Vanguard, opening a new IRA at Vanguard under the spouse's name (spouse was beneficiary). How should ML code this 1099-R? Code 4 or Code G. The money was in essence a rollover to an inherited IRA but the rollover was from one custodian to another. Merrill did a code 4 (taxable) on the 1099-R. Is this correct?