Can a plan sponsor currently make an election retroactive to 1/1/2000,

[Guest ROB VIDOVICH]

A participant in a 401(k) Plan turned 70 1/2 in July 1999. The required beginning date to receive his first distribution was 4/1/2000. The plan sponsor did not make an election whether to allow active participants who are non-5%owners to defer there payment until actual retirement. Can the plan sponsor now make an election to provide the participants this option and can the effective date be retroactive to the date of the first required payment????