1099R for missing participant?

[Guest DazedAndConfused]

Does a 1099R form need to be filed for a missing participant from a terminated plan who has had his account balance moved to an escrow account?

[ERISAnut]

What do you mean by "move to an escrow account"? Generally, you must report on a 1099-R all distributions (with few exceptions i.e. less than $10).

From your comment, trying to determine if the distribution was actually made from the plan; or whether there was some 401(a)(13) violation.

[Guest DazedAndConfused]

I am sorry- I used a wrong word - the monies are being moved to a rollover IRA. Since they are missing, there is no where to send a 1099R.

[JanetM]

Yes you issue 1099 and report to IRS using code G. Don't forget to report on SSA when 5500 is filed.