I looked again. Actually, client has four Fidelity accounts; three of them are personal, one of them is under the corporation.  It turns out that Fidelity did not report any of the distributions for the corp account, which were 12K + 16K.  However, there was also a 12K distribution from one of the personal accounts, and that got issued the 2099-R. So I still don't understand how come corporations can do this without any reporting obligation. Hmmm...