When a minor child participates in a qualified plan and receives a distribution (it's rare, but it does happen), isn't Form 1099-R issued to the child (and not to the child's guardian or custodian)?

I can't find this issue addressed anywhere in the form's instructions or an IRS publication.

I can't find anything in CCH about this either, but using some common sense here is what I think.

If the minor worked and and had covered compensation eligible for the plan then they received a W-2 for their employment, not the parent or gaurdian. They take distribution from the plan then they get 1099R in their own name.