If a non-key is still employed but receiving a RMD, can she change her mind and elect to stop the RMD's, again, while she is still employed?

Thanks

MRDs while working with the employer maintaining the plan are required for >5% owners, not key employees (although being a >5% owner also happens to be one way to become a key employee)

If the individual always has been a non-owner, then MRDs can stop in subsequent years--depending, of course, on the plan document. On the other hand, for MRD purposes, an individual who is a >5% owner in the plan year ending in the age 70-1/2 calendar year IS a >5% owner, and therefore must continue to receive MRDs even if no longer a >5% owner in subsequent years. (Treas. Reg. Section 1.401(a)(9)-2, Q&A-2(c).)

If this person is in fact a non-owner (and has always been), and if these "RMDs" started after the early 2000's ( I forget the year), then they really weren't RMDs at all, just regular in-service withdrawals. (Hopefully, you were withholding the full 20%!)

So unless she set the withdrawals on an installment plan and the document prevents cessation of the installments, I believe she can stop any time.

Phrased another way: If they are required minimum distributions then it's not her call to stop them. And if they weren't required minimum distributions then they were just plain old distributions, permitted by the document, I hope, and she can do what she wants.

...also as permitted by the document (as mentioned by BG).