Pension Beneficiary Tax Liability

[Guest Bkerila]

My daughter (4 yrs old) was the beneficiary of my deceased Aunt's Pension plan, in the form of a lump sum check written directly to her. I've received no 1099-R from the administrator of the pension plan. My question is simply - is the beneficiary of a pension plan liable for taxes on the principle amount if paid as a lump sum at the time of death? (Seems like this must happen all the time, right?)