When you fill out the 1099-R form, you list them as the payor and their EIN on the 1099-MISC..  The recipient is your company, the income is your company's income and the expenses are your comapny's. Their name is only used as the payor of the 1099.  If you wanted to just say this was income for which you did not receive a 1099-MISC, then their name would not appear anywhere on your return.  They're not your employer and it is not their company.