RMD for DB Participant

[Dougsbpc]

We have not done very many RMD's for DB participants. The last one may have been back before 2003 when it was treated as in individual account plan.

Question: If the participant reaches age 70 1/2 and his souse is the sole beneficiary, can the RMD be based on a 100% J & S even if the normal form of benefit under the plan is a life annuity? Alternate Forms of benefit payments include single sum, annuity (variable or fixed) over the life or joint lives of the participant and beneficiary, or installments. The QJSA is 50%.

Thanks much.