Can active participants over age 72 make MRD elections now?

[Guest crosseyetester]

There are several active (non owner) participants who turned 70 1/2 in 2003. The client thought they had elected to defer receiving benefits, but we have determined that they never made such an election.

1. Must they be offered an election at this time, effective as of age 70 1/2, or can we simply wait until they retire?

2. If they are offered an election, and they choose to begin receiving benefits, must payment be retroactive to age 70 1/2 or can they simply start up at 4/1/06?