1099misc issued after termination reimbursement for agreed upon 3-month cobra INS. payment. Negotiated it 2 weeks after termination and Comp. proc. as expense ck.

Two weeks after termination, RIF,  I negotiated with the company to provide me 3-months of payments for my Cobra insurance cost.  They processed the payments to look like an expense reimbursement.  I just received a 1099misc from company for the total amount that they processed as an expense payment.  Is this correct for them to do as it was not income but went directly to pay Cobra?