I don't see where the nominee process would be of any benefit, if it's even permitted. Wouldn't doing a nominee of the income still require filing Form 1041 to remove the income from the estate? The IRS still receives the original a Form 1099-R showing this as income to the estate which needs to be reconciled on the estate's tax return.
Also, I suspect that the Form 1099-R shows user17720250883 as executor, not as beneficiary. The payer has no business knowing anything about estate beneficiaries.
