With regard to lump sum distributions, would someone born after 1/1/37 be able to utilize 10-year averaging and capital gain treatment?

What is the fed reg/law that discusses 10-year averaging and capital gain treatment?

The reason I ask is that the tax notice from 2006 addresses lump sum distributions to those born after 1/1/36, but I would like to know if that changes each year and can not find any specific information.

That date is fixed; i.e. doesn't change each year. I think it goes all the way back to TRA '86 and the significance was that you had to be 50 before Jan 1, 1986.

see IRS pub 575 and form 4972 for answers.