Under the final RMD regulations, an individual's status as a 5% owner is determined as of the plan year during which the individual attains age 72 (increased from age 70-1/2 by SECURE Act). RMDs must continue being paid as originally set up regardless of any possible later change in 5% owner status.
Section 7.05(c)(2) of the base plan document provides:
(2) Lifetime Required Minimum Distributions Continue Through Year of Participant's Death. Required minimum distributions will be determined under this Subsection (c) beginning with the first distribution calendar year and continuing up to, and including, the distribution calendar year that includes the Participant's date of death."