In a DC with lump sum only, may the distribution election/consent form

[Guest LMalone]

I'm conservative and feel that the participant must be able to revoke his consent prior to the payment and I feel the amount should be on the form. However, we have a client that wants the consent to be irrevocable and does not want to have to enter the amount. They say the participant can look on the prior statement.

Are there some cites out there that specifically address this? The regs say the form must explain the "relative values" of optional forms of distribution. Anything else? I'm also particularly interested in the "irrevocable" aspect the client desires.

Thanks.