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This is confusing.  Why did she get 2 1099R?  What is the codes in box 7?  Are the taxable amounts right on lines 4b and 5b?

 

Is one 1099R from the IRA for the cash out?  Did she first roll over the total distribution from the Pension to the IRA  and then  take the cash from the IRA? Then it will look like more was distributed.  But that's ok as long as the taxable amounts are right.  @dmertz  did I figure it out right?