Has anyone addressed whether a pre-1989 distribution election may be changed to meet the current minimum distribution requirements. I understand that the Tax Reform Act of 1986 provides that the minimum distribution requirements will not apply to distributions that were in effect prior to January 1, 1989, but I wasn't sure if this meant that the distribution election was irrevocable, and the distribution amount could not be raised to meet the current MRD requirements.

No, this merely means that the pre-1989 distributions are subject only to the pre-1989 distribution requirements, not to the actual distribution method elected before 1989. Although the statute did not contain distribution requirements for 403(B) plans prior to 1989, private rulings had required in general that distributions begin by the time the participant attained age 75, or would have attained age 75 if s/he had not died.

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