Ten Year Forward Averaging

[chris]

Is there any simple way to tell if ten year forward averaging would be beneficial without going through all of the numerical calculations? I have not dealt with ten year forward averaging previously and didn't know if there was any way other than running all of the numbers, e.g, comparison of '86 rates with rate applicable to beneficiaries??

Sole participant in Keogh plan passed away last year. Participant's two children are designated beneficiaries. Participant was born prior to 1936 and had keogh plan for many years. Plan trustee is considering an annuity for the two children. Looks as if ten year averaging may be applicable, but didn't know if there were some simplified way to see which is the better alternative. Thanks for any comments.