My wife is the trustee and beneficiary of a Living Trust. When her brother died in 2017, his Roth IRA was moved into the Living Trust. He had opened the Roth IRA in 2015. Normally, a Roth IRA has to be in place for 5 years before it becomes Qualified. However, we want to know whether it becomes Qualified when the person dies, if it occurs before the 5 year period. On the 1099-R we received, the Distribution Code was T. Should this distibution be taxable in this situation?
