Detailed energetic particle, plasma and magnetic field data are examined for the case of a plasma sheet encounter by ISEE-3 at ~140-RE. The event onset is characterized by tailward energetic proton and electron beams. Subsequently the magnetic field polar angle reverses from strongly southward to strongly northward indicating the tailward passage of a neutral line. Earthward of the neutral line the energetic electrons exhibit an isotropic distribution and the energetic protons stream earthward. Since no major magnetic field disturbances are seen at ground magnetometer stations and no particle injection events are recorded at synchronous orbit, we conclude that temporarily enhanced reconnection at the distant neutral line leads to the energetic ion beams and to a tailward retreat of the neutral line. About 5 min after the first observations of particle beams in the deep tail, ISEE-1 observes a plasma sheet thickening in the near-earth tail concurrent with earthward ion beams in the plasma sheet boundary layer. The observation of both tailward directed ion and electron beams in the region tailward of the particle source exclude particle acceleration by a field aligned electric field as a process for beam formation. The distant plasma sheet at ~140 RE remains quite disturbed for about 40 min, exhibiting large earthward and tailward plasma flows. Furthermore, strong north as well as south magnetic field excursions are indicative of the presence of closed magnetic field structures in the region earthward of the distant neutral line. When ISEE-3 exits the plasma sheet into the northern lobe a low density, low heat flux boundary layer is observed. The absence of ion beams in the boundary layer at the end of the event indicates that reconnection has ceased.