If a business owner has sold all their stock to an intentionally defective grantor trust, yet remains on the payroll as a W2 employee can they still defer RMDs from their 401(K) beyond age 70 1/2? They are technically not a 5% owner, but they still receive distributions from the IDGT. The third party administrator for the company plan is of the opinion that they must still take RMDs from the 401(K) after age 70 1/2. Any thoughts?