Plan previously stated that the RBD was 4/1 following the year in which the participant attains age 70 and 1/2 for all participants. Plan was amended in 2001 to provide that for participants who attain age 70 and 1/2 as of the beginning of the 2002 plan year, for non-5% owners, RBD is the later of 70 and 1/2 or retirement. The amendment complies with the Q/A 10 of 411(d)(6) regulations.

Question: Some participants are in pay status and are still employed. Must those participants continue to receive distributions? Must they be given the option to stop distributions? Can distributions be stopped without their consent?

Thanks.

Take a look at 1.411(d)-4 Q&A-10. In my opinion, you can't take it away from those folks who are in pay status, or indeed anyone who attains 70-1/2 prior to the start of the calendar year following the year of adoption of the amendment.