A friend received a 1099R from a life insurance policy from grandfathers death?

Do I file this under distributions from pensions, retirement etc? Ive never had this before, as ive filed the 1099R many times but they were from retirement benefits or IRA's. Also, they have a K-1 from a partnership but the amount is in ( ) doesn't that mean a negative?? All "help" is appreciated.
Update: The 1099R says on the upper right hand corner, "Distributions from pensions,annuities, retirement, profit sharing plans, iras, insurance contracts, etc... so should it still go under the same since insurance is included?
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