Plan Participants Who Were Born Before January 2,1936 and Who

Plan participants who were born before January 2,1936 and who receive a lump-sum distribution from a qualified retirement plan may be able to elect:

A) 5-year averaging.This is a distractor.
B) 10-year averaging.
C) Qualified joint and survivor annuity.A lump sum distribution was elected therefore,this option is not available.
D) Required minimum distribution method.This is a distractor.