Thank you for your question. My name is XXXXX XXXXX I will be happy to help you todya
The answer to your question is yes -the estate needs to file form 1099 for professional fees and personal rep fees paid
The individuals receiving the 1099 will have to include the amounts in their taxable income, which is why the IRS would like this reported.
You can see more in the instructions to the 1099, HERE:
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I did a little more reading of the form 1099 instructions and guide for trustees and personal reps of estates IRS Pub 5589, I see no reason for the estate to be filing a 1099 since it is not in a trade or business.