You can ask the taxpayer to ask their broker if they now have two accounts. The taxable amount is treated the same as distributed if it is non-qualified. You also should find out if this was Annuity contract, Variable Annuity, Life Insurance contract, or what it was. It doesn't seem to involve any "typical" retirement plan account that you are familiar with. If you knew for certain what it is, you can do some online research.

No, I wouldn't have expected 2 1099 nor do you need them. The details are already provided.