ok - The 2009 RMDs were waived by Section 201 of the Worker Retiree and Employer Recovery Act of 2008. I know that if your first minimum was due in 2008 but you delayed it until April 1 of 2009, you must still take that RMD.
Any ongoing 2009 RMDs were waived by the Act.
Here is my question...5%+ owner turns 70 1/2 in 2009. First RMD is due no later than 04/01/2010. I believe that RMD is waived (as an '09 RMD), however the next RMD that would be due as of 12/31/2010 is still required as the 2010 RMDs have not been waived.
Agreed?