Distributions from a Tax-exempt eligible 457 plan

[Guest Frankie]

I understand that when a tax-exempt employer is maintaining an eligible 457 plan, the plan is now subject to the same required minimum distribution rules as qualified plans. Would a participant then who is required to commence taking required minimum distributions also have to comply the constructive receipt rules and be carefull to make an election prior to RMDs commencing regarding the period over which their retirement distributions amounts will be paid to avoid being taxed on their entire 457 plan balance or if no formal election is made as of the participants Required Beginning Date would it just be the required minimum amounts that are includable in income?