If you were the beneficiary designated on the IRA, neither the estate of the decedent nor any trust has anything to do with this. It sounds like the Form 1099-R should have been issued to you, not to the decedent, not to the estate and not to any trust. Any tax withholding on f Form 1099-R issued to you would be credited on your individual tax return.
Presumably this distribution was made after the death of the decedent. Did the bank know that the decedent had died? Who requested that the distribution be made?
Are you the surviving spouse of the decedent? If not, this money was not eligible to be rolled over.
