My client's father passed away in 2020. The father had a life insurance and a distribution was sent to my client. 1099R also issued and the recipient's name is my client's name on the form. I am just wondering is this income taxable?

On the 1099R box 2 there is a taxable amount. But base on the article i found on IRS says " 

• Generally, life insurance proceeds you receive as a beneficiary due to the death of the insured person, aren't includable in gross income and you don't have to report them. "

the link: https://www.irs.gov/faqs/interest-dividends-other-types-of-income/life-insurance-disability-insuranc....

So I am confused now is this 1099R income taxable or not?

Thank you very much for the help