Reporting Hardship Distribution on 1099-R after 12/31/99

[Guest ralar]

What is the consensus on how to report hardship distributions on Form 1099-R after 12/31/99? Since hardship distributions coming from certain sources (i.e., elective deferrals and earnings) will not be eligible for rollovers, but hardship distributions coming from other sources (i.e., employer matching or profit sharing contributions, and) will still be eligible for rollovers, should two 1099-R's be used (one to report rollovers and one to report other hardship distributions) or should only one be used? If only one is used, how is the hardship distribution reported?