When more than one plan is in a trust, and payments are made from both plans, is it ever acceptable to issue 1 1099-R showing the total payment from the trust? Or do separate 1099-Rs for each plan always have to be done? Why?

Do both plans have the same EIN, or is the same EIN used for both plans?

Same EIN is used.

we have prepared distributions from 2 plans of the same er, same ein # and included both plan names on the 1099. As long as the employer is the same and each trust has identical id#s there should be no problem. The 1096 would also contain both plan names. This eliminates double preparation and eases reporting for the IRS, the plan and the participant.