To spread the distribution, do I just take the total distribution amount, divided by 3 and enter that on the B section of the worksheet as "amount that is qualified"?   

I wonder how the IRS will do their matching when on box 2 of form 1099R it lists the full amount as taxable.  My clients are worried they'll get one of those CP letters.

Do you happen to know what will happen next year?  I wonder if form 8915E will carry over to 2021 and 2022.