Yep... it's a very convoluted question.
My wife and I part of a HUGE class-action lawsuit (~$600M) to recover some investment funds.
The custodian of the funds (a bank) keeps reporting the RMDs that go with these funds to the IRS.
However, we cannot get at the money because technically it doesn't currently even exist (though we hope for recovery in about a year).
We've asked lawyers (and even an accountant) and nobody seems to know for sure.
We could report that although the RMD values were sent to the IRS, we believe the accounts are currently zero.
They may be worth a lot in a year... but nothing could be touched so far (because it's not there).
Imponderable I'm sure.