Changing Distribution Options

[Guest bmurphy]

Plan termed last year - approx. 15 people never cashed their distribution checks. We were thinking of just re-issuing them per original instructions. Let's say someone originally elected a rollover to another qualified plan & is no longer with that company. How do we handle issuance of a replacement check with different instructions? Becasue 1099-r's already went out for '01 how do we correct tax reporting?

Thanks,

Brian