As I was inquiring about the child’s investment account, that's when the history of the life insurance came up and communications provided that this was released from restriction (which would have been 2022).  However, you’re right the 2024 1099-R is probably not related.  The 1099-R is from an insurance company in the parent’s name in 2024.  My initial thought, possibly the funds were released earlier in 2022 to the account from where 1099-R was eventually distributed in 2024.  I will discuss further with the client for additional clarity…specifically what happened with the funds during the gap period between 18 and 20 years old.  Where were the funds during the period as this was the first year that I was provided with an investment statement for the child.