Beneficiary of a Pension Fund to distribute to family

My good friend of 25yrs died Aug 2019.  Years ago she made me the beneficiary of her pension fund requesting I distribute the funds to her 3 grandsons.  I did as she requested now I am concerned that this will affect my taxable income and screw up my ACA health care financial info.   How do I report this income to the IRS and report that the after taxes the funds were distributed as requested?  I have all the documentation, just don't know how to enter it.