time a check is produced for a trusteed contract, it is always made out to the
trustee. However, a 1099-R will not be produced on all distributions - it
depends on the nature of the trust agreement (generally, no 1099-R is produced
for a qualified contract). On some trusteed contracts the 1099-R is sent to the
trustee/owner, while on others the trustee provides the 1099-R.
Nothing contained herein is intended to be, nor should it be construed as tax or legal advice. If you have a tax question or legal question, please consult your tax professional or attorney.