I'm a little confused. (Note: my wife is the sole trustee for the trust and the recipient or the IRA funds as the beneficiary of the IRA.)
The IRA was moved by our (new) investment company to a special "Inheritance IRA" and the only distribution was the RMD funds taken out before the end of 2018. The remainder went straight to the new "Inheritance IRA"
The two 5498 forms came with the 1099 R (separate envelopes) but are shown as 2017
The 1099 R is shown for 2018, all three were received from the original company that held the IRA not a "trustee"
