I've never seen anything that makes me think the UI people get them directly. They might get them from the state tax people, but 1099Rs only get issued once a year. Also, it would be impractical to look at all people getting 1099Rs and on UI. I've never gotten a 1099R from a 401K distribution that was directly to me. My 401K distributions were always trustee-to-trustee and may have been coded in a way that wouldn't have triggered anything.

