1099r's for corrective distributions

[Beemer]

If a participant had a corrective distribution and is under age 59 1/2, should the 1099r be coded as 2P to indicate that an early distribution exception applies? This exception is not listed as one of the options for code 2.

[Lori Friedman]

A corrective distribution isn't subject to the I.R.C. Sec. 72(t) early distribution tax, regardless of the participant's age. Depending on the timing of the taxable distribution, use Code 8 (taxable in 2004) or Code D (taxable in 2002) or Code P (taxable in 2003). There's a helpful discussion at pages R-3 and R-4 of the 2004 Form 1099 instructions.

[Beemer]

Why do the instructions say to use codes 1&2 with codes 8&P?