Diversification and transfer to 401(k) plan - 1099R reporting

[Guest CJDwyer]

My client maintains both a 401(k) plan and an ESOP as separate plans. Participants wanting to diversify must transfer their amounts to the 401(k) plan. They cannot elected to recieve a distribution from the plan. I was thinking that a 1099-R is not required for these transfers since the participant could not recieve a distribution. Does anyone know?