The kids money is tied up in an attorney's account waiting on a decision by the probate judge. The 1099-Rs are issued as fully taxed disbursements but the mom, who is named trustee on the 1099s is not allowed to touch the money without providing spending plans to the probate judge through her attorney.  I am waiting for the attorney to send statements from his ledger about the money.  Some funds have been disbursed for a car and Christmas 2019.  The remainder is being help up by the probate judge expecting this attorney to provide a spending plan  from the mom for the kids best interest.