Would it be distributed to multiple users or just one?
I would just add another column to the one table and insert the user it's assigned to there. When that user logs on, you just select all entries where assigned_to is equal to their user_id.
You can do the same thing for multiple users, but it would probably be better to use a second table,then. Simply have two columns, one with user_id, and one identifying the entry assigned to them. When the admin assigns an entry to some people, you make multiple entries in the second table with the users user_id and the entry_id.
---John Holmes...