; (ii) by adding and at the end of clause (i); and (iii) by striking clause (iii); (B) by redesignating subparagraph (E) as subparagraph (G); (C) by striking and at the end of subparagraph (D); and (D) by inserting after subparagraph (D) the following new subparagraphs: (E) the name and taxpayer identifying number of each participant or former participant in the plan— (i) who, during any previous plan year, was reported under subparagraph (C), and with respect to whom the benefits described in subparagraph (C)(ii) were fully paid during the plan year, (ii) with respect to whom any amount was distributed under section 401(a)(31)(B) during the plan year, or (iii) with respect to whom a deferred annuity contract was distributed during the plan year, (F) in the case of a participant or former participant to whom subparagraph (E) applies— (i) in the case of a participant described in clause (ii) thereof, the name and address of the designated trustee or issuer described in section 401(a)(31)(B)(i) and the account number of the individual retirement plan to which the amount was distributed, and (ii) in the case of a participant described in clause (iii) thereof, the name and address of the issuer of such annuity contract and the contract or certificate number, and . (2) Rules relating to direct trustee-to-trustee transfers (A) In general Paragraph (6) of section 402(e) of such Code is amended— (i) by striking transfers .—Any and inserting “ transfers .— (A) In general Any ; and (ii) by adding at the end the following new subparagraph: (B) Notification of trustee In the case of a distribution under section 401(a)(31)(B), the plan administrator shall notify the designated trustee or issuer described in clause (i) thereof that the transfer is a mandatory distribution required by such section. . (B) Penalty Subsection (i) of section 6652 of such Code is amended— (i) by striking to recipients in the heading and inserting or notification