The Forms 1099-R that you received report income that is entirely taxable to you. Only the amount reported on the Form 1099-R issued to the other beneficiary is taxable to the other beneficiary. Whatever amount you gave to the other person from the amounts paid to you is a gift from you to the other person, potentially reportable on a Form 709 Gift tax return depending on the amount.
Because the estate was not the beneficiary on either of these accounts, the will and the estate have nothing to do with the handling of these distributions.