Multiple Bene MRD Elections?

[Guest reg_h2b]

Assume multiple primary bene's (A & b) where an IRA owner dies before RBD.

1. Under the old regs could the bene's make separate MRD elections?

Example, "Bene A" chooses 5 year rule while "Bene B" chooses life expectancy method.

My understanding is that as long as separate accounting is used they could make separate elections. Agree?

2. Is this different under the new regs?

[Appleby]

Yes to question number 1.

Under the new regulations, each beneficiary may still make separate elections.

[Guest reg_h2b]

Appleby,

Under new regs if and only if separate accounting is used (as it was the case under old prop. reg Q&A H-2)? Or is it always the case? Do you have a new reg citation?