A Form 1099-R tax-information report should be true when the reporter signs or otherwise adopts the report.
One might be reluctant to code a report assuming a fact that has not yet happened.
Yes, what you're referring to is a spousal incentive HRA (SIHRA). These are a relatively new concept, but in the past couple years they have become an increasingly common employer offering.
Lots more details here: https://www.newfront.com/blog/ten-spousal-incentive-hra-compliance-considerations
Quick slide summary:
2025 Newfront Fringe Benefits for Employers Guide