Can participants still be given option to defer RBD after end of GUST

[John A]

After the end of the GUST remedial amendment period (or after the 2001 RMD proposed regulations become effective), can partcipants still be given the option to defer distributions until termination of employment? Or was this option only allowed for plan documents that had not been amended to make the SBJPA change to Required Beginning Date?

Asked a different way: Under the 2001 proposed regs, can a plan document specify that the Required Beginning Date will be ag3 70 1/2 for all employees, but that participants will be given the option to defer their Required Beginning Date to as late as termination of employment?