Minimum Distributions in DB Plan

[Guest CTYSON]

I have a client who is still employed and taking minimum distributions from a defined benefit plan in an annuitized form. We have adjusted the minimum each year according to the accrued benefit for the prior year. Question: Can he change the form of the minimum to an "individual account" type for purposes of determining the required minimum distribution? Both types of minimums for defined benefit plans are addressed in the Proposed Regulations (see Section1.401(a)(9) - 6 Q&A-1).

[David]

For discussion, I believe I read somewhere that if the plan allows lump sum's, and the participant makes an election including spousal consent to receive a LS at actual ret., then the MRD could be an acct. bal. type. I would be interested to hear what others think about this.