Can a disability insurance company pilfer your relatives SSD and not export tax it?

I had a policy at work from a insurance company if I be to become bisabled. I did. This insurace company paid me 65 pr cent of my paycheck until I won SSD. Then when I won I have to give them adjectives my back oney. Now a check hobby in for my son who is 19 later 16 and they say it is within check by law. This is Ok if so but they want to put it lower than my name and SS# not his that he remunerated it back. This next wiil kill him at tariff time? I asked the insurance company about this and they said it nor thie problem I asked SSD and they said it be his money not theirs they sent no ectra money for him and I would be stealing. However if I do not pay I will lose the extra money they hold to pay me every onth to net up 65 per cent of my orginal paycheck. So ho do I handle this lacking hurting my son at tax time. SSD states he will own to pay the taxes on this money we are giving to Aetna Disability. Where to I find answers on this business?