Reporting of Inadvertent Benefit Overpayments

[BTG]

Is anyone aware of guidance regarding exactly how the distribution (and in some cases, return) of overpayments should be handled for 1099-R purposes, under the new rules of 414(aa) and 402(c)(12) (as added by Section 301 of SECURE 2.0) and Notice 2024-77?

I can see several permutations that might affect reporting, including not only whether repayment is sought, but also whether the amounts were originally taken in cash or rolled over, whether repayment is sought in the same or a subsequent taxable year, and whether any repayment occurs in the same or a subsequent taxable year.  The 1099-R instructions don't appear to address these issues.