IRS Notice 2015-49 and Minimum Required Distributions

In Notice 2015-49, the IRS said is will not permit defined benefit plans to allow participants to switch from an annuity to a lump-sum benefit while “in pay status” during minimum required distribution years (generally, after age 70½).  The IRS is taking the position that such a plan provision violates IRC §401(a)(9).    However, it is unlikely that such a provision violates §401(a)(9), and it’s highly questionable whether the IRS has this power.  I have written to the IRS Commissioner to complain.