Post-EGTRRA Death Benefit when spouse is in same plan as participant?

[John A]

Per EGTRRA, spousal rollovers to qualified plans will be allowed for distributions after 12/31/01. What procedures should (must?) be followed when a participant and spouse are in the same plan? Can the spouse roll the money over from the plan to the same plan? Does a check have to be cut? If so, does the check have to be made out to the spouse, or can it be made to the plan? Can the money just be transferred without a check being cut as long as the reporting (1099-R) is done correctly?