Codes on Form 8955-SSA for 403(b) Plan

[PensionPro]

We are reporting Code A participants who have deferred vested benefits and have not been previously reported for a 403(b) plan whose assets are invested in annuities. The plan allows distribution in the form of lumpsum, instalments or annuities.

Under line 9d (annuity code) I am using code A (a single sum) and under line 9e (payment code) I am using code A (lump sum). I notice that another practitioner is using code G (J&S) and code B (annually) respectively.

What is the right way? Thanks for your opinions and comments!

[Tom Poje]

the SSA instructions say to use the code that describes the type of annuity [i would use the term 'distribution'] that normally accrues. so if the normal form is an annuity G makes sense.

if the normal form is lump sum then the answer is A.

so the famous "What does the document say is the normal form"

[PensionPro]

Thanks, Tom, your response is appreciated!