Generally, if multiple beneficiaries are named to a retirement account, and there are a mix of eligible and noneligible designated beneficiaries, all of the designated beneficiaries are subject to the ten-year rule. However, a special rule applies that allows all of the beneficiaries to use the retirement plan rules for which they would qualify as sole beneficiaries if at least one of the designated beneficiaries is ____________________. a. 10 years younger than the decedent b. disabled or chronically ill c. a surviving child d. living below the federal poverty level