The important thing is that if you just enter what you know ("Payer name, address and EIN plus the amounts received "), then these items must match what the IRS has.
That is, if the plan administrator copied the IRS on this 1099-R, then the IRS is going to compare what you entered with what they have already received. If they are the same, no problem. If they vary, then expect a letter from the IRS.
To find out what the IRS has already received, then your brother will need to ask for a Wage and income transcript at Get Transcript on the IRS website. He can get his transcript online, if he can satisfy the IRS as to his identity (generally, this means answering questions about his credit report).
But if the IRS doesn't have a copy of the 1099-R, then you will need to use the 4852 and mail the return.
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