Elimination of 1099 Distribution Codes B and C

[Guest BillRupp]

The 1999 Instructions for Form 1099 et al notes that for Form 1099R, they have eliminated Distribution Codes B and C due to the repeal (on 8/20/1996) of the death benefit exclusion. They do not, however, give any guidance for how to treat beneficiaries of plan participants who died prior to the repeal date. Has anyone heard anything further on this issue?

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Bill Ruppenthal