I wonder if they had two completely separate taw suits then, because these checks were received on May 14, 2020.  The clients were former participants not current.  There was nothing even close to what this says on the website that I was sent to and the forms had to be mailed in June of 2019.  The checks were received in May, 2020.

It doesn't matter.  It is the same idea.  The funds aren't from the pension itself.  The client's pension was actually rolled over into a different plan long before this lawsuit.  It is from the settlement.

It has no effect on Minimum Distributions or early penalties.  I think is is Other Income.