It depends. If the plan meets the following requirements then it's possible you could utilize the Form 4972 Lump Sum Distributions in the future. The biggest requirement is that the plan participant must be born before January 2, 1936. However the following applies to beneficiaries:
Distributions upon death of the plan participant.
If you received a qualified distribution as a beneficiary after the participant’s death, the participant must have been born before January 2, 1936, for you to use this form for that distribution.
What Is a Qualified Lump-Sum Distribution?
It is the distribution or payment in 1 tax year of a plan participant’s entire balance from all of an employer’s qualified plans of one kind (for example, pension, profit-sharing, or stock bonus plans) in which the participant had funds. The participant’s entire balance doesn’t include deductible voluntary employee contributions or certain forfeited amounts. The participant must have been born before January 2, 1936.
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