governmental plan and excess deferrals

[lexi]

I am looking at 1.457-4(e) re: excess deferrals for a governmental plan but can't figure out how excess deferrals are reported (w-2 or 1099-r or both)?

if participant has excess deferral for 2007, does he/she get a w-2 for the amount of the excess deferral (plus earnings) for 2007. or does he/she get a w-2 (for 2007 calendar year) for the excess deferal amount and a 1099 (for 2007) for the earnings on the excess deferral?

thanks to anyone who can help.