PALAWYER
Nov 3 1999, 12:05 PM
For a Participant who made the TEFRA Election, can the Participant still change the designated beneficiary?
Harry O
Nov 3 1999, 02:40 AM
My recollection is that such a change cannot operate to extend the TEFRA payout period -- in other words, you can't use a new, younger, designated beneficiary's life expectancy to extend the payout period.