Just my two cents here, as I haven't taken the time to look this up for this "specific" situation.
But basically, the money becomes reportable income as of the date *you* have direct control of it. So if the money has been released to you and you do "in fact" have full control of it (meaning you can spend it on anything you like as of the release date) then it's reportable income on your 2019 tax return.
So if someone can cite a specific IRS rule on this on the irs.gov website, I would fully expect the money is reportable income on your 2019 tax return.
