".06 Failure to timely pay the minimum distribution required under § 401(a)(9). In a defined contribution plan, the permitted correction method is to distribute the required minimum distributions...."

This would also apply to late RMDs from IRAs, correct?

In 2008, 3 years of missed RMDs 2005 - 2007 are being paid along with the 2008 RMD. Would a single 1099-R be issued for the total amount distributed in 2008? Or would separate 1099-Rs be issued with "P", "8" and "D" IRS Distribution codes to indicate the tax year for which the RMD was originally due?