Age restrictions on participant election of a certain and life annuity

[Guest Barbara Rozier]

I am having trouble finding a reference in the regs which specifically states that participants cannot elect certain and life annuities for time periods longer than their life expectancy, or joint life expectancy with their elected CA.

I believe it has something to do with MDIB and maybe some old TEFRA language.....can anyone please point me in the right direction?

[MGB]

See the new proposed and temporary regulations issued a couple of months ago under 1.401(a)(9)-6.