Settle a 1099-R Debate

[Guest PMPN]

Just wanted to get a quick verifying vote on an internal discussion -

A surviving spouse is receiving an ongoing monthly benefit for the remainder of her life (J&S annuity) provided by a deceased participant.

Is, or is not, her 1099-R distribution code "4" for essentially the duration of her lifetime (i.e., there is no "triggering event" that would change the code associated with this benefit after X months/years/payments)?

Thanks!

[Lou S.]

I believe that is correct and the way we have done it.