User talk:MTX
From TaxAlmanac
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I believe you want to determine if there was a named beneficiary either at the bank or in a will. The 1099-R issued to the mother would appear to be incorrect with regard to any total distribution. Disregard what the 1099-R says and follow the beneficiary trail to determine who should have gotten the money. Children now can rollover IRAs from their parents into their own IRAs without triggering tax.
If no beneficiaries are named either at the bank or in the will then it becomes an estate matter and the IRA would get cashed out by the estate and distributed according to the terms of the will for the assets.
It sounds like it has already been distributed to the children so the beneficiary trail may lead you to them. You may end up asking the bank to issue corrected 1099-R to the beneficiaries who actually received the money. If the bank doesn't do that to your satisfaction just make sure you can document what should have happened and be prepared to explain to IRS
