Rollover after beginning age 70 1/2 distributions not mandataed by 401

[KJohnson]

A plan is requiring actively employed individuals who are not 5% owners to take distributions at age 70 1/2.

Participant begins taking these distributions in 1997 based on single life expectancy. Can the participant now roll the remaining account balance into an IRA with new beneficiaries and use "joint life" expectancies from the IRA since prior distributions were not "minimum required distributions" under 401(a)(9)?