Starting and Stopping Minimum Distributions in a qualified plan

[Guest blaster]

Participant in 401(k) turned 70.5 in early 90's. Took Min Distributions until 1997 when they elected to cease receiving. Participant terminated in 2000. How do we calculate the minimum distribution? Does original election apply or do you create new election? If they choose to rollover, do you take Min Distribution prior to rollover? If so, then which election?

[Guest]

according to the ERISA Outline Book, the following applies:

The QJSA rules under IRC 401(a)(11) and 417 apply to an election to stop distributions. Q&A 8 of notice 97-75 provides two alternatives under which the plan will be deemed to satisfy the QJSA requirements with respect to the cessation and recommencment of distributions. The retroactive amendment of the plan will reflect which alternative is being used:

1. no new annuity starting date established

2. new annuity starting date established.

Sorry, i do not see anything listed if QJSA rules do not apply.