"The final regulations do not allow a defined benefit plan to provide a single uniform required beginning date of April 1, following the calendar year of attainment of age 70 ½. That means that a plan amendment would be required to change the required beginning date for those born on or after July 1, 1949.... [T]he rule facilitates in-service annuity distributions to participants, and does not require a plan to change distributions in pay status merely because the participant has attained an applicable age."  MORE >>