My question is how do you calculate the RMD from a defined benefit plan?

As background, taxpayer retired in Oct 2006 fully vested in employer’s defined benefit plan. Turned 70 1/2 in March 2015. Was unaware and not advised by the Plan that she needed to take her 1st distribution for 2015 by April 1, 2016. When she was contacted by the Plan in June 2016, she was provided with a formula of her wages, credited service, etc. and told she would receive a “single life annuity” of $94 per month. No account balance info provided. She was given the following two options:

1. The first option (she selected) was a cash payment of $12,290 for the retroactive benefits ($94 per month during the period from retirement in Oct 2006 to June 2016) AND monthly payments of $94 per month starting July 1, 2016 forward.

2. The other option (she declined) was no cash payment for retroactive benefit payments. They would make an actuarial increase to her monthly benefits and she would receive $288 per month starting July 1 2016.

Because the 2015 RMD was not received prior to the April 1, 2016 deadline, it appears that she needs to report this on the Form 5329 and to request a waiver. For purposes of reporting the 2015 RMD on that form, would it be appropriate to use the monthly annuity amount of $288 x 12 months (see option 2 above)? is this what is described as method 2 in IRS Reg 1.401(a)(9)-6?

Thanks.