I am 71 and already took (in Feb 2010) my 2010 RMD on 31 Dec 2009 balance in my SE 401(k) acct. I then converted later in Feb 2010 the entire remaining balance in this acct to a Roth. I intend to make additional contributions during 2010 to this acct, and will immediately convert them to a Roth. The year end 2010 balance will therefore be zero. Do I assume correctly that no RMD will need to be taken in 2011, as the 2010 year end balance will be zero? Thank you in advance for your replies.