Ineligible distribution w/out 1099-R

[TPApril]

Partner who is Active and not eligible to take an inservice went ahead and rolled over his account to an IRA without informing Plan Administrator. No 1099-R ever issued. (Reason was to get more control over his assets.)

Looks like under Self Correction it needs to be returned to the plan with earnings.

Questions:

Does a 1099-R need to be issued at all for either transaction? The first one was in prior year.

Can a 'Rollover IRA' that holds only this account be re-stated as a Plan account?