Cash Balance to Roth IRA

Good Morning.  Looking for some direction.

I have a Cash Balance plan that is terminating.  I have a participant that wants to roll his cash balance money to a Roth IRA.

I believe this is allowed, but i have several questions,.  Do i withhold the 20% and report it as taxable on the 1099R  and  how would i code the 1099R? 

I appreciate any help.

Thanks!

From the instructions to 1099-R:

Quote

For a direct rollover of an eligible rollover distribution to a Roth IRA (other than from a designated Roth account), report the total amount rolled over in box 1, the taxable amount in box 2a, and any basis recovery amount in box 5. (See the instructions for Box 5, later.) Use Code G in box 7. If the direct rollover is made on behalf of a nonspouse designated beneficiary, also enter Code 4 in box 7.

No withholding on direct rollovers.

10 minutes ago, C. B. Zeller said:

From the instructions to 1099-R:

No withholding on direct rollovers.

I would just put the rollover amount in box 1 , 2a, $0 withholding and code G.

Thank you!