I want to triple confirm that people who turned 70 1/2 in 2009 are allowed the 2009 RMD waiver. I have confirmed this on IRS.GOV but I have this CPA who seems to trust a confusing article in a January 2010 CPA journal. He is arguing that since they can delay until April 1, 2010 that they have to take it out. It makes no sense to me since it is a 2009 requirement not a 2010 requirement.

Any input would help.