Reporting Excess Deferrals Options

[kmvr]

Our large government client recently discovered that excess deferrals were made to its 457(b) plan by a substantial number of employees during years prior to 2006. Our client would like to distribute the excess deferrals ASAP. As the excess deferrals are taxable in the year of deferral, how can the distributions be coded on a 2008 or 2009 1099-R, the only 1099-Rs available on the IRS' website? There are no codes for distributions taxable in years prior to 2006. Thank you for any suggestions.