Is the "recalculation of life expectency" election still applicable with the new 401(a)(9) regs?

I don't think so. For lifetime distributions, you use the uniform table (or J&S if spouse more than 10 years younger) but there's no election - you just automatically recalc each year. Or, for example, on post-RBD deaths, you either recalc or not depending upon whether there's a designated bene, and if so, is it spouse or non-spouse. But the calculation is governed by the answer - I don't believe there is an election.

Here are the regs with Noel Ice's annotations

http://www.trustsandestates.net/MRDRegs/MR...htm#_Toc9937165

Thank you so much!! Have a happy holiday.