Responses to your follow-up questions:
1) Yes on the 1099-DIV presentation
2) No. The liquidating distributions do not get reflected on the Schedule M-2.
3) Yes. This information would be helpful to the shareholder's especially if multiple assets were distributed. This can be done either as a footnote or on a separate schedule.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
