Union employees participate in a program where they contribute (after tax) to a death benefit fund. Upon the union ee's death, the surviving spouse rec'd a death benefit. Is this reportable on 1099R. There is no "formal" plan and it is not life insurance. Thanks.

If this is an ERISA plan, this may, in fact, constitute excludable life insurance benefits under IRC 101(a) -- ERISA preempts state law insurance rules, so a loosy-goosy "federal common law" definition of "insurance contract" is used. See PLR 200002030 and 199921036.