This is unrelated to the 2009 suspension of RMD's.

Can a active participants (a non-5% owner) who previously elected to and has been receiving annual RMDs stop taking these payments? The participant wants to now suspend all future RMD's until he actually retires.

The plan is written to say that a non-5% owner can defer payments. The plan is silent on whether a participant who previously elected payments can at anytime recind that election.

Any input is appreciated.