1099R reporting - Deceased's SSN or Estate's EIN?

[Guest JJR]

For tax purposes, how do your plans report qualified payments made to a participant's estate?

Specifically, we're questioning:

For benefits paid a participant's estate, does the pension plan administrators have the responsibility to report the payments using the estate's EIN or can it report the benefits using the deceased's SSN/EIN?

Does the answer change if the benefit is paid as an annuity or lump sum distribution (IROD) vs. life insurance payment made from the pension plan?

IRS Publication 559 has some information on the duties of payers of interest and dividends. However, I'm unclear on the duties of db plan administrators.