To whom should Post-Death Retirement benefit be Attributed To?

Relative passed early January 2021 after having received Jan pension check. The Plan then paid one-month post-death payment as their Plan dictates. Individual's 1099-R for deceased includes payments for Jan and Feb, yet she was deceased in Feb. I don't think a deceased individual can receive anything. If true, then question is, who is, or should that Feb payment be attributed to? Her estate or beneficiaries? Do they need to re-do the 1099-R and split between her as individual (for Jan payment) and either her estate or her beneficiaries (for Feb payment)? Or can I somehow extrapolate and do on multiple returns? (I don't see that this is possible.)

 

Hopefully, this makes sense.