I just finished a call with the IRS and it was confirmed that, provided there is a full distribution, no withdrawals in the first five years of the plan and the individual was born prior to jan. 1936, that the decedent spouse of a 401(k) would be able to take 10 year averaging. There is one hitch. The administrator is insisting that the beneficiary is the marital trust. So, provided the decedent spouse qualifies favorably for the look through provision would the decedent spouse still qualify for the 10 year averaging? The IRS reprenstative did not have an answer. Thank you in advance for your help.