Life expectancy

[GMK]

For the specific case of a spouse who is the sole beneficiary,
if the participant died prior to the participant's RBD,
for beneficiary distributions from a qualified plan,

does the spouse beneficiary ever have the option to use the longer of the life expectancies of the beneficiary and participant?

If you have a cite or reference in response, please post it here:

http://benefitslink.com/boards/index.php?/topic/56829-rmd-for-spouse-sole-beneficiary/#.VNKJFOl0xaQ

Thanks.