W-9 for POD

If we have an executor come in to close an account with PODs listed, we are cutting checks to the PODs. My question is this: for the W-9 if each POD is not present, do they have to sign the W-9? I'm finding some conflicting info and the IRS site isn't helping my confusion.

If you have interest to report to the IRS using the beneficiaries’ social security numbers, then requesting them on a W-9 would be appropriate. If you don’t have anything to report to the IRS, you would have no reason to collect that information.