rollover to spouse in same plan

Husband and wife own a small business and sponsor a qualified retirement plan.  Both are over age 70 1/2, and take RMDs.

Husband died in 2019 before taking RMD.   As his beneficiary, wife took his RMD, and also took her RMD.  The balance in the plan was then rolled from the pooled account into an IRA in the wife's name and the plan was terminated, in 2019.

The questions is:  how many 1099-R forms must be filed?  One for his RMD paid to her from the plan as beneficiary, and one to her for her own RMD from her account in the plan, and a third to her for the rollover to the IRA.  Is there any reason to do a separate RMD for his remaining balance in the plan that rolled to her IRA?

Thanks!

I count 4:

1. The husband's RMD, paid to the wife as beneficiary (code 4)
2. The wife's RMD (code 7)
3. The wife's rollover to the IRA (code G)
4. The rollover of the husband's balance to the wife's account (code 4G)