Reporting Direct Rollover (403b to IRA) for a Non-Resident Alien

A 403b  has received a request from a non-resident alien (NRA) to do a direct rollover of his account to an IRA. Up until this point the 403(b) has only had cash withdrawals by NRAs, of which it withholds 30% and reports the distribution on Form 1042-S.

Because this is a direct rollover and assumedly no withholding applies, the 403(b) is wondering how it needs to report this. Does it issue a Form 1042-S? If so, what is the tax withholding exemption code for box 4a? Any direction on this is appreciated. TIA.

I have come to the conclusion that the 403(b) would report the distribution using Form 1099R (code G in box 7) with the NRA's ITIN and call it a done deal.