My understanding is that a plan sponsor may choose to rely on either the 1987 proposed regs or the 2001 proposed regs for determining Required Minimum Distributions due by 12/31/02. Is there any guidance on how a plan sponsor must specify this choice, and if there is any consistency requirement regarding the choice? [Can an employer rely on the 1987 regs for some calcs, and the 2001 regs for other calcs? Once an employer has relied on the 2001 regs for some calcs, can the plan sponsor decide to change back to 1987 regs for other calcs on a go-forward basis?]