On November 1, 2021, the IRS published DRAFT 2022 Instructions for Forms 1099-R and 5498, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. One key update is that as of January 1, 2022, payments made from qualified plans to state unclaimed property funds must be reported on Form 1099-R. Rev. Rul. 2020-24 clarified the federal income tax withholding and reporting obligations that apply for the year that a qualified plan makes a payment to a state unclaimed property fund.
Check out the DRAFT 2022 Instructions for Forms 1099-R and 5498 here: https://www.irs.gov/pub/irs-dft/i1099r--dft.pdf