RMD in terminated DB

[Lou S.]

Can the owner who just turned 70 1/2 and is awaiting IRS DL use the account balance method to to take RMD?

RBD is 4/15/2015 but I think plan termination and desire to roll to IRA shortly after DL (expected in early 2014) trumps delaying the RBD to 2015.

That is if he's electing a lump sum can he take PVAB of benefit on 12/31/13 divided by applicable divisor to determine 2014 RMD?

edit - never mind for future reference the answer is in T.R. §1.401(a)(9)-(6); Q&A 1 - (d)(1) and (d)(2)