Reporting and withholding re: pension annuity overpayment due to late death notification

If erroneous pension annuity payments from a defined benefit plan (no beneficiary or joint and survivor annuity at issue) are made following a retirant's death due to late death notification and the plan administrator is unable to recoup from the estate, would a 1099-R be issued to the estate (no information is available as to estate tax id)?  Is there a way to adjust the withholding that was submitted on future deposits or obtain a refund of the withheld amount-- through a 945-X (although instructions state it's limited to clerical errors) or other means-- because no party had a legally binding right to the payments after death?  This has to be a common scenario, yet I haven't found guidance directly addressing the death overpayment situation (only guidance addressing overpayments to living retirants/participants).