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Text of IRS PLR Addressing DB Plan Amendment Permitting Lump Sum Payments to Retirees Already Receiving Benefits (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] June 2, 2014
Issued March 7, 2014; published online May 30, 2014. Excerpt: "[In] this circumstance, the minimum distribution requirements of Section 401(a)(9) of the Code will not be violated if the Sponsor amends Plan A and Plan B to offer a lump sum payment option during a limited Window Period of no less than 60 days and no more than 90 days to Covered Individuals for whom annuity payments have already begun. Except as specifically ruled above, no opinion is expressed as to the federal tax consequences of the transaction above under any other provision of the Code, including Sections 401(a)(4), 411, 415, 417 and 436 or of Title I of ERISA. No opinion is expressed regarding the qualification of the Plan." [PLR 201422028]
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