If the person did not receive the 100k, then request a corrected 1099. 

If the person did receive the 100k and then sent portions of that money to their siblings, then those portions are likely considered a gift and should be reported as such on the return.  (except if the person was bequeathed the real estate and is carrying out the transfer of property to other heirs, in which case it is allowed to have temporary control without reporting as a gift).