218.8—When an individual may change the annuity beginning date.
(b) After annuity is awarded.
An award can be reopened to change the annuity beginning date to a later date if—
(3)
The annuitant shows that it is to his or her advantage to have a later annuity beginning date; and
(4)
All payments made for the period before the later annuity beginning date are recovered by cash refund or setoff.