No, it's not a rollover. It's a surrender of the original policy, shown an nontaxable in box 2a because the amount paid for the policy, shown in box 5, is greater than the gross distribution amount shown in box 1. The surrender of the original policy was apparently followed by the purchase of a new policy by the trust with the proceeds from the surrender of the original policy.
Enter the Form 1099-R under Wages & Income -> Retirement Plans and Social Security -> IRA, 401(k), Pension Plan Withdrawals (1099-R), then answer the follow-up questions for this nonqualified policy.
