Minimum Distribution - Revocable Trust named as Designated Beneficiary

[Guest SHP]

IRA Participant named Revocable Trust as of Required Beginning Date prior to New Proposed 401(a)(9) Regulations and therefore is taking Minimum Required based on Single Life Expectancy (Recalculating). Question is, now that the new Proposed MRD regs have been relaxed (Dec. 1997) and allow use of underlying beneficiary of Revocable Trust as "Designated Beneficiary" if certain requirements are met, is there any relief available? Can Participant now use Joint Life or upon Participant's death can beneficiaries use life expectancy of eldest Trust beneficiary to calculate distributions?

[Guest SHP]

Natalie Choate states in her Life and Death Planning for Retirement Benefits that "Anyone whose RBD was April 1, 1997, or earlier, and who named a revocable trust (including a testatmentary trust) as his primary beneficiary on (or at any time after) his RBD, still has "no DB," and is limited to only his own life expectancy for determining minimum required distributions."

If anyone knows of any information to the contrary or of any applicable rulings, please respond.