We have a client who paid to the PBGC monies for 3 missing participants out of a terminating DB plan. Is the plan sponsor required to issue Form 1099's for these distributions? If so, to whom? If the participants are missing, can't issue to them.......Would a Form 1099 be issued to the PBGC?

Any thoughts would be appreciated.

Thanks.

The Plan has simply transferred assets to the PBGC, not made a distribution. When the PBGC pays the Participants, it will then issue 1099s.