Regarding MRD's from a DC plan;

It looks like 1.401(a)(9)-5 Q&A 4-7 indicate that the factors in 1.401(a)(9)-5 A-4(a)(2) "Table for determining distribution period" only applies to distributins made during a participant's lifetime, including the year of his or her death.

Then if the participant dies after MRD's have begun, the life expectancy of the beneficiary(ies) must be calculated using Tables V and IV of 1.72-9, not the table in 1.401(a)(9)-5 A-4(a)(2). Only if the spouse is the sole beneficiary can his or her life expectancy be recalculated each year.

I have an attorney telling me that the January 2001 proposed 401(a)(9) regulations regarding this situation have been superceeded and that the table in 1.401(a)(9)-5 A-4(a)(2) should be used to calculate the beneficiary's life expectancy.

Has anything changed or is my above analysis correct?

I believe that your assessment is correct. There is a subtle difference in the language of the text of the proposed regulations. The table in 1.401(a)(9)-5 A-4 refers to a "distribution period." However, when referring to payments to a beneficiary, the regulations always refer to the beneficiary's life expectancy, not a distribution period.

That's my story, and I'm stickin' to it!