I filed a final 2020 1065 recently that has 149 members.  Now one of the members wants the K-1's for two of its accounts changed to reflect a merger of the two accounts.  There would be no changes to the company's numbers or other information, and none of the other 147 members would have any changes to their K-1's.  If I amend the return, I know all K-1's will be marked as "Amended K-1" if printed.  My question to the community is this:  If I chose to amend the 1065, do I need to distribute the new amended K-1's to ALL members or just the two affected?  As an alternative, could I simply change the numbers for the two K-1's affected without formally amending the return?

Thank you!