Correction under Notice 2008-113

[Guest awea]

When correcting in a subsequent year an operational failure to make a distribution under Section VII.D of IRS Notice 2008-113, it appears there is a conflict in the reporting provisions of Section VII.D and Section IX.B. The company is required to provided an amended W-2/1099 as applicable to the individual to reflect payment of the amount for the year the missed distribution should have been paid. In addition, the individual is required to file an amended tax return to reflect the missed payment. However, In Section IX.B, the company is not required to provide the individual with the required statement until the due date for provided an information return for the calendar year in which it discovers the failure. Additionally, the individual is required to attach the statement to his or her tax return for the year the failure is discovered. The filing of the amended tax return for the year of the missed payment and notifying the IRS via the attached statement in a subsequent year don't seem to coordinate. Has anyone from the IRS informally commented on this apparent conflict?