Plan sponsor dissolved business in 1997 and decided to terminate DB plan. Standard terminaton. Now that we finally have all IRS and PBGC approvals, we are proceeding with distribution of final benefit amounts.

But the custodian of the funds does not do 1099's. Neither do we (actuary). Since there is no longer a corporate entity (I think), who is repsonsible for the 1099's and IRS reporting? Stupid question, since the sponsor is responsible. (The plan is self-trusteed.)

The practical question is what suggestion can I give the former owner of the company to get the tax forms done?

The 1099's should come from the plan under it's id number, not the plan sponsor. The plan trustee is responsible for seeing that the plan withhold and do reporting.