If the 1099-R is issued to you (i.e. your SSN) as Recipient (or as Executor) and you were obligated to distribute a portion to another person, you can report that on your return as a "Distribution to Nominee".
(Option 1 is for whoever receives the 1099-R; Option 2 is what the 'nominee' can do if the Recipient does not issue a Form 1099-R to them).
Distribution to Nominee.
