<ol>
<li><p>I have a retirement plan similar to yours, where the benefit is defined and the “value” is unknowable. I check the box that applies, but leave the value question blank. Never had it questioned in 8 CSS Profile cycles.</p></li>
<li><p>The IRA is still “tax-deferred” because the taxes on any earnings it makes inside the plan are deferred. The fact that distributions are taxed does not change the basic nature of the plan as being “tax-deferred.”</p></li>
<li><p>The military pension is not “tax-deferred” because there are no earnings inside the plan for which taxes could be deferred. It is a situation like your question 1, where you check the box for a gov’t plan and leave the value box blank.</p></li>
</ol>