She didn't state there is already a 1099-R.  She's planning for 2022 and if the payment is made this year to the estate, that is what will be issued to it.  And then if the funds are distributed to the estate beneficiaries this year, they will receive Schedules K-1 and pay tax on their share.  In most states (those with the Uniform Probate Code, or something similar) it's allowed -- even encouraged -- to make partial distributions while the estate is still open.  But maybe this case comes from New York, California or some other backwards state.  (Ever notice how the most liberal states are often the most conservative when it comes to protecting probate-lawyer fees?)

One thing I came across while researching this for a client in the same situation is that some IRA trustees have default provisions in their agreements, that designate the spouse or children as beneficiaries in the absence of a beneficiary designation.  So the starting point should be to look at that.  This is pointed out in a reliable article at

https://www.irahelp.com/slottreport/there-no-beneficiary-retirement-account-now-what