Distribution for beneficiary without TIN?

[JDuns]

A participant with an account balance less than $5 has not completed a beneficiary designation and dies.

The terms of the plan provide that the benefit would be payable to the participant's estate. However, I have been told that the participant did not have any assets and they did not intend to obtain a separate estate tax ID number.

The TPA is indicating that they cannot pay the benefit without the estate's TIN.

Any suggestions on how to handle this distribution?

[Earl]

THIS IS FROM RIA:

In general, all distributions under an IRA, SEP, or SIMPLE IRA must be reported to IRS. A Form 1099-R filing is not required, however, if the gross designated distribution paid to an individual for the year is less than one dollar. 3 A $10 minimum applies to distributions under a qualified pension plan.